[204F Charities]

[204F Ìý°ä³ó²¹°ù¾±³Ù¾±±ð²õ±Õ

[(1)     IL regulations must provide for an exemption from liability to pay IL in respect of a development where—

(a)     the person who would otherwise be liable to pay IL in respect of the development is a relevant charity in England and Wales, and

(b)     the building or structure in respect of which IL liability would otherwise arise is to be used wholly or mainly for a charitable purpose of the charity

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