Schedule 10, Part 1, paragraph 7

An option to tax has no effect in relation to any grant made to a person in relation to a building or part of a building intended by the person for use— solely for a relevant charitable purpose, but not as an office. In relation to the expression “relevant charitable purpose”, see the certification requirement imposed as a result of the application of Note (12) of Group 5 of Schedule 8 by paragraph 33 of this Schedule.

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Source: legislation.gov.uk · retrieved 2026-07-28