CG66662 - Gifts: definition

For these rules to apply, the donee must be:

a registered housing association within the meaning of the Housing Associations Act 1985 [Scottish registered housing associations], or
a registered housing association within the meaning of Part II of the Housing (Northern Ireland) Order 1992 [Northern Irish registered housing associations], or
for disposals made on or after 1 October 1996, a registered social landlord within the meaning of Part I of the Housing Act 1996, see CG73115.