IHTM11212 - Gifts to registered housing associations: registered social landlords (RSLs)
Under the Housing Act 1996 the concept of a registered housing association was replaced by that of a ‘registered social landlord’ (RSL). Consequential changes to IHTA84/S24A (1) and IHTA/S24A (2) by paragraph 12 Schedule 2 of the Housing Act 1996 (Consequential Provisions) Order 1996 S.I. 1996/2325 are, with effect from 1 October 1996 in IHTA84/S24A (1) the phrase ‘registered housing association’ is replaced by ‘body falling within subsection IHTA84/S24A (2) below.’ The new subsection (2) is
‘A body falls within this subsection if it is: -
- a registered social landlord within the meaning of Part I of the Housing Act 1996
- a registered housing association within the meaning of the Housing Associations Act 1985, or
- a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992’