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.