Commentary

I4.217 Gifts to housing associations or registered social landlords

IHT, trusts and estates

I4.217 Gifts to housing associations or registered social landlords

I4.217 Gifts to housing associations or registered social landlords

A transfer of value is exempt to the extent that the value transferred by it is attributable to land in the UK given to a registered housing association1. Registered housing associations have since been replaced in England and Wales by registered social landlords2, although they do continue in Scotland and Northern Ireland.

Consequently, a transfer of value under IHTA 1984, s 24A is exempt to the extent that the value transferred by it is attributable to land in the UK given to one of the following bodies:

  1.  

    •     a non-profit registered provider

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