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Legislation
Income Tax Act 2007

Crossheading Special provisions about qualifying interests in land

  • Section 441 Certificate required from charity
  • Section 442 Qualifying interests in land held jointly
  • Section 443 Calculation of relievable amount where joint disposal of interest in land
  • Section 444 Disqualifying events
  1. Income Tax Act 2007
  2. /
  3. /Chapter 3 Gifts of shares, securities and real property to charities etc

Crossheading Special provisions about qualifying interests in land

From legislation.gov.uk

Contents

  1. Section 441 Certificate required from charity
  2. Section 442 Qualifying interests in land held jointly
  3. Section 443 Calculation of relievable amount where joint disposal of interest in land
  4. Section 444 Disqualifying events
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