Section 441 — Income Tax Act 2007: Certificate required from charity

Certificate required from charity 441 1 This section applies if the qualifying investment is a qualifying interest in land.

2 No individual may make a claim for relief under this Chapter unless the individual 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.