SDLTM26000 - Reliefs: Charities relief

Contents

SDLTM26005General overview FA03/S69 and FA03/SCH8
SDLTM26010Detailed rules to qualify for the relief FA03/SCH8/PARA1
SDLTM26020Circumstances when relief is withdrawn FA03/SCH8/PARA2
SDLTM26030Circumstances where relief is available where a charity or charitable trust holds the greater part of the land FA03/SCH8/PARA3
SDLTM26040Detailed rules for charitable trusts to qualify for relief FA03/SCH8/PARA4
SDLTM26050Circumstances when relief to a charitable trust is withdrawn FA03/SCH8/PARA2 and FA03/SCH8/PARA4