Statute
Section 213 — Corporation Tax Act 2010: Certificate required from charity
Text of the provision Official document
Certificate required from charity 213 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.
Official source: legislation.gov.uk
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