SCHEDULES

SCHEDULE 9 E+W Amendments of enactments: Part 2

Inheritance Tax Act 1984 (c. 51) E+W

7 E+W In section 24A(2) of the Inheritance Tax Act 1984 (gifts to housing associations) before paragraph (a) insert—

“(za) a non-profit registered provider of social housing;”.

Commencement Information

I1 Sch. 9 para. 7 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)