xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 23SDLT: charities relief

4In paragraph 4(3) (charitable trusts)—

(a)in paragraph (a), for the words from “references” to “are to” substitute “references in paragraph 1(3A) to the charitable purposes of C are to those of”;

(b)in paragraph (b), for “reference” substitute “references” and for “is” substitute “, and to C in paragraph 3B(4)(a), are”;

(c)in paragraph (c), for the words from “reference” to “is” substitute “references in paragraphs 3(2)(b) and 3C(3) to the charitable purposes of C are”.