Section 68

Cross references

Sch. 15, para. 28: modifications of charities relief where special provisions applicable to the transfer of an interest in a partnership apply.


Related Commentary  Related HMRC Manuals

1(1)  A land transaction is exempt from charge if the purchaser is a charity and the following conditions are met.

Relief under this Schedule is referred to in this Part as “charities relief”.

1(2)  The first condition is that the purchaser must intend to hold the subject-matter of the transaction for qualifying charitable purposes.

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