OpenLegislation

Paragraph 7 I1

In section 24A(2) of the Inheritance Tax Act 1984 (gifts to housing associations) before paragraph (a) insert—

“(za)

a non-profit registered provider of social housing;”.

Annotations

Commencement

I1

Sch. 9 para. 7 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)