Sch 10 para 7 Charities
(1) 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— (a) solely for a relevant charitable purpose, but (b) not as an office. (2) 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.