SCHEDULE 13Charities relief
Charitable trusts
I114
In this schedule as it applies in relation to a charitable trust—
a
references to the buyer in paragraph 3(a) and (b) are to the beneficiaries or unit holders, or any of them,
b
the reference to the buyer in paragraph 5(a) is to any of the beneficiaries or unit holders,
c
the reference in paragraph 6 to the charitable purposes of the buyer is to those of the beneficiaries or unit holders, or any of them.