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HMRC internal manual

Capital Gains Manual

Gifts of land to housing associations: definition of housing association

For these rules to apply, the donee must be:

  • a registered housing association within the meaning of the Housing Associations Act 1985 [Scottish registered housing associations], or
  • a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 [Northern Irish registered housing associations], or
  • for disposals made on or after 1 October 1996, a registered social landlord within the meaning of Part I of the Housing Act 1996, see CG73100.