(1) Section 71 of the Finance Act 2003 (certain acquisitions by registered social landlord) is amended as follows.
(2) In the heading, for “registered social landlord” substitute “registered providers of social housing etc”.
(3) In subsection (1), for paragraph (a) substitute—
“(a) the purchaser is a non-profit registered provider of social housing controlled by its tenants,”.
(4) In subsection (1A)—
(a) for paragraph (b) substitute—
“(b) a housing association registered in the register maintained under Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.1.15)), or
(c) an English local authority that is a registered provider of social housing.”, and
(b) omit the “or” after paragraph (a).
(5) In subsection (2) for “relevant housing provider”, in each place it occurs, substitute “non-profit registered provider of social housing”.
(6) In subsection (3) —
(a) omit paragraphs (b) and (e) to (g), and
(b) for paragraph (h) substitute—
“(h) the Department for Communities in Northern Ireland, or”.
(7) In subsection (4), omit paragraphs (b) and (d) (but not the “or” after paragraph (d)).
(8) In subsection (5) —
(a) after “means” insert “—
(a) any amount that is receipts of the disposal of social housing, provided the purchaser is entitled to use the amount for the purpose of the provision of social housing, or