As we have seen from ¶305-500, a land transaction is relieved from tax if the buyer is a ‘qualifying charity’.

A ‘qualifying charity’ is a charity that is the buyer in a land transaction (‘the purchasing charity’) and which intends to hold the whole of the subject-matter (or, in the case of joint purchases by a charity and another person, the whole of its undivided share of the subject-matter) of the transaction for qualifying charitable purposes, that is:

for use in furtherance of the charitable purposes of the purchasing charity or of another charity; or

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