Finance Act 2025
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Amendment of section 530A of Principal Act (principal to whom relevant contracts tax applies) | ||
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21. Section 530A of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (d): | ||
“(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966), a body referred to in section 45 of the Housing Act 1966 and approved for the purposes of the said section 45 or a body referred to in subsection (1) of section 7 of the Housing (Miscellaneous Provisions) Act 1979 and approved for the purposes of the said section 7 .”. |