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HMRC internal manual

Company Taxation Manual

Particular bodies: housing associations: co- operatives: death of a member

CTA10/S647 (4)

Where a member of a co-operative housing association dies, rights under the lease (CTM40415) will pass to the personal representative for a limited period.  CTA10/S647 (4) provides that, for the first six months after the death of a member, occupation by non-members in accordance with the will, or under the provisions applicable on intestacy, will be treated as though it were occupation by a member.