Commentary on Sections Overview Section 1284: Housing grants
3289.This section exempts from corporation tax grants paid under legislation intended to assist in providing, maintaining or improving housing. It is based on section 578 of ICTA. The corresponding rule for income tax is in section 769 of ITTOIA.
3290.Subsection (1) reflects the effect of the devolution settlements. See Change 15 in Annex 1.