This
adran has no associated
Nodiadau Esboniadol
5SA “disqualifying event” means—
(a)the buyer ceasing to be established for charitable purposes only, or
(b)the subject-matter of the relevant transaction, or any interest or right derived from it, being held or used by the buyer otherwise than for qualifying charitable purposes.
Commencement Information
I1 Sch. 13 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2