Related Commentary  Related HMRC Manuals

24A(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 body falling within subsection (2) below.

24A(2)  A body falls within this subsection if it is–

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

(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.

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