Commentary

I3.335 Gifts to registered social landlords or housing associations

IHT, trusts and estates

I3.335 Gifts to registered social landlords or housing associations

I3.335 Gifts to registered social landlords or housing associations

A transfer of value is exempt1 to the extent that the value transferred by it is attributable to land in the UK given to a registered social landlord2 or a registered housing association (within the meaning of Housing Associations Act 1985 or Housing (Northern Ireland) Order 1992 Pt II).

For further information see:

Gifts to housing associations or registered social landlordsI4.217
Anti-avoidance provisionsI3.344
Restrictions and anti-avoidance provisionsI4.221
Introduction to exemptions within a purchased reversionI5.731
LoansI3.342

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