Part 8Other reliefs

Chapter 3Gifts of shares, securities and real property to charities etc

Special provisions about qualifying interests in land

441Certificate required from charity

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.