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SCHEDULE 18E+WCHARITIES RELIEF

OverviewE+W

1E+WThis Schedule is arranged as follows—

(a)paragraph 2 defines key terms,

[F1(aa)paragraphs 2A to 2D make provision about the meaning of “charity”,]

(b)paragraph 3 describes the relief available to a charity that is a buyer in a land transaction and the circumstances in which it is available,

(c)paragraph 4 describes the circumstances where that relief is withdrawn,

(d)paragraph 5 describes the relief available where a charity does not qualify for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,

(e)paragraph 6 describes the relief available where at least one charity and at least one person who is not a charity are buyers under a land transaction,

(f)paragraph 7 describes the circumstances where that relief is withdrawn,

(g)paragraph 8 describes the relief available where a charity does not qualify for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and

(h)paragraph 9 makes provision about reliefs available for charitable trusts.

Textual Amendments

Commencement Information

I1Sch. 18 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3