441Certificate required from charityU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if the qualifying investment is a qualifying interest in land.
(2)No individual may make a claim for relief under this Chapter unless the individual 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.