SCHEDULES
SCHEDULE 9Amendments of enactments: Part 2
Taxation of Chargeable Gains Act 1992 (c. 12)
I119
1
Section 259 (gifts to housing associations) is amended as follows.
2
In subsection (1)(a) for “relevant housing association” substitute “relevant housing provider”
.
3
In subsections (1)(b) and (2) for “association”, wherever appearing, substitute “relevant housing provider”
.
4
For subsection (3) substitute—
3
In this section “relevant housing provider” means—
a
a non-profit registered provider of social housing,
b
a registered social landlord within the meaning of Part 1 of the Housing Act 1996,
c
a body registered in the register maintained under section 57 of the Housing (Scotland) Act 2001, or
d
a registered housing association within the meaning of Part 2 of the Housing (Northern Ireland) Order 1992.