Part 8

Other reliefs
Chapter 3

Gifts of shares, securities and real property to charities etc

Special provisions about qualifying interests in land

Certificate required from charity
441
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.