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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. Special provisions about qualifying interests in land
  2. Certificate required from charity

Section 441 | Certificate required from charity

From legislation.gov.uk

(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.

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