Paragraph 3 I1
(1)
A land transaction is relieved from tax where the buyer is a qualifying charity.
(2)
But see paragraph 4 (withdrawal of relief).
Annotations
Commencement
- I1
Sch. 18 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3
A land transaction is relieved from tax where the buyer is a qualifying charity.
But see paragraph 4 (withdrawal of relief).
Sch. 18 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3