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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: flat management companies not within S42 LTA 1987 - definition of ‘relevant housing body’

The term ‘relevant housing body’ means

  1. a local authority,
  2. a registered social landlord,
  3. a Northern Ireland housing association,
  4. a charitable housing association,
  5. a charitable housing trust,
  6. a housing action trust established under Part 3 of the Housing Act 1988,
  7. the Housing Corporation, or
  8. the Northern Ireland Housing Executive.