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(1)A transfer of value is exempt to the extent that the value transferred by it is attributable to land in the United Kingdom given to a registered housing association.
(2)In subsection (1) above “registered housing association” means a registered housing association within the meaning of the M1Housing Associations Act 1985 or Part VII of the M2Housing (Northern Ireland) Order 1981.
(3)Subsections (2) to (5) of section 23 and subsection (4) of section 24 above shall apply in relation to subsection (1) above as they apply in relation to section 24(1).]