Paragraph 5 I1
A “disqualifying event” means—
(a)
the buyer ceasing to be established for charitable purposes only, or
(b)
the subject-matter of the relevant transaction, or any interest or right derived from it, being held or used by the buyer otherwise than for qualifying charitable purposes.
Annotations
Commencement
- I1
Sch. 13 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2