- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
12.—(1) Section 24A of the Inheritance Tax Act 1984(1) (gifts to housing associations) is amended as follows.
(2) In subsection (1), for “registered housing association” substitute “body falling within subsection (2) below”.
(3) For subsection (2) substitute—
“(2)A body falls within this subsection if it is—
(a)a registered social landlord within the meaning of Part I of the Housing Act 1996;
(b)a registered housing association within the meaning of the Housing Associations Act 1985; or
(c)a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992..”
1984 c. 51. Section 24A was inserted by the Finance Act 1989 (c. 26), section 171(1).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: