{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-24A",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-24A.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/24A",
  "kind": "section",
  "number": "24A",
  "heading": "Gifts to housing associations.",
  "text": "(1) A transfer of value is exempt to the extent that the value transferred by it is attributable to land in the United Kingdom given to a body falling within subsection (2) below.\n(2) A body falls within this subsection if it is—\n(za) a non-profit registered provider of social housing;\n(a) a registered social landlord within the meaning of Part I of the Housing Act 1996;\n(b) a registered housing association within the meaning of the Housing Associations Act 1985; or\n(c) a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992.\n(3) Subsections (2) to (5) of section 23 and subsection (4) of section 24 above shall apply in relation to subsection (1) above as they apply in relation to section 24(1).\n(4) To the extent that the value transferred by a transfer of value made on the death of a member of a pension scheme is attributable to the member’s notional pension property—\n(a) the value transferred is treated for the purposes of this section as also attributable to any land in the United Kingdom that on the death of the member is given under the scheme to a body falling within subsection (2), and\n(b) section 23(2) does not (despite subsection (3)) apply in relation to subsection (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Finance Act 1989 s. 171(1),with effect from 14March 1989."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 24A(1) substituted (1.10.1996) by S.I. 1996/2325, art. 5(1), Sch. 2 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 24A(2) substituted (1.10.1996) by S.I. 1996/2325, art. 5(1), Sch. 2 para. 12(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 24A(2)(za) inserted (1.4.2010) by Housing and Regeneration Act 2008 (c. 17), ss. 277, 325, Sch. 9 para. 7; S.I. 2010/862, art. 2 (with Sch.)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 24A(4) inserted (with application in accordance with s. 71 of the amending Act) by Finance Act 2026 (c. 11), ss. 69(6), 71"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/24A",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}