SCHEDULE 18 Charities Relief

(a)     paragraph 2 defines key terms,

[(aa)     paragraphs 2A to 2D make provision about the meaning of “charity”,]

(b)     paragraph 3 describes the relief available to a charity that is a buyer in a land transaction and the circumstances in which it is available,

(c)     paragraph 4 describes the circumstances where that relief is withdrawn,

(d)     paragraph 5 describes the relief available where a charity does not qualify for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,

(e)     paragraph 6 describes the relief available where at least one charity and at least one person who is not a charity are buyers under a land transaction,

(f)     paragraph 7 describes the circumstances where that relief is withdrawn,

(g)     paragraph 8 describes the relief available where a charity does not qualify for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and

(h)     paragraph 9 makes provision about reliefs available for charitable trusts.