RE1851 - Gifts of Land, buildings, Shares & Securities to Charity: conditions for relief

Relief is available when:

• an individual or a company
• disposes of the whole of the beneficial interest - see IN126
• in a qualifying investment - see RE1852
• otherwise than by way of bargain at arms length - see CG14542
• to an organisation that has been recognised as a charity for UK tax purposes - see RE1854

Relief is available for disposals of qualifying shares and securities by individuals on or after 6 April 2000 and for companies on or after 1 April 2000

Relief in respect of land and buildings is available for 6 April 2002 and 1 April 2002 respectively.