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Corporation Tax Act 2010
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213Certificate required from charity
This section has no associated Explanatory Notes
(1)This section applies if the qualifying investment is a qualifying interest in land.
(2)A company may not make a claim under section 203 unless the company has received a certificate given by or on behalf of the charity.
(3)The certificate must—
(a)describe the qualifying interest in land,
(b)specify the date of the disposal, and
(c)state that the charity has acquired the qualifying interest in land.
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