12.—(1) Section 24A of the Inheritance Tax Act 1984(1) (gifts to housing associations) is amended as follows.
(2) In subsection (1), for “registered housing association” substitute “body falling within subsection (2) below”.
(3) For subsection (2) substitute—
“(2)A body falls within this subsection if it is—
(a)a registered social landlord within the meaning of Part I of the Housing Act 1996;
(b)a registered housing association within the meaning of the Housing Associations Act 1985; or
(c)a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992..”
1984 c. 51. Section 24A was inserted by the Finance Act 1989 (c. 26), section 171(1).