¶70-900 Relief for certain acquisitions by a relevant housing provider
The Housing and Regeneration Act 2008 provided for ‘relevant housing providers’ to replace ‘registered social landlords’ (RSLs) in England (not Wales). This took effect from 1 April 2010, and ‘relevant housing provider’ means:
•a non-profit registered provider of social housing or
Existing RSLs are mainly housing associations and are ‘not-for-profit’ organisations. These continue as non-profit registered providers, but profit-making registered providers are also now permitted, as a result of a new provision inserted by Finance Act 2009.
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