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.