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General overview FA03/S68 and FA03/SCH8

Detailed rules to qualify for the relief FA03/SCH8/PARA1

Detailed rules to qualify for the relief FA03/SCH8/PARA1: Example

Circumstances when relief is withdrawn FA03/SCH8/PARA2

Circumstances where relief is available where a charity or charitable trust holds the greater part of the land FA03/SCH8/PARA3

Circumstances where relief is available where a charity or charitable trust holds the greater part of the land FA03/SCH8/PARA3: Examples

Non Charity Purchasers

Detailed rules for charitable trusts to qualify for relief FA03/SCH8/PARA4

Circumstances when relief to a charitable trust is withdrawn FA03/SCH8/PARA2 and FA03/SCH8/PARA4