Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
Valid from 01/04/2015
Valid from 07/11/2014
Valid from 01/04/2015
3SA buyer holds the subject-matter of a transaction for qualifying charitable purposes if the buyer holds it—
(a)for use in the furtherance of the charitable purposes of the buyer or of another charity, or
(b)as an investment from which the profits are applied to the charitable purposes of the buyer.