Part 6Charitable donations relief
Chapter 3Certain disposals to charity
Special provisions about qualifying interests in land
213Certificate required from charity
1
This section applies if the qualifying investment is a qualifying interest in land.
2
A company may not make a claim under section 203 unless the company 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.