Related Commentary  

1142(1)  For the purposes of this Part “qualifying body” means–

(a)a charity,

(b)an institution of higher education,

(c)an association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association),

(d)a health service body within the meaning of section 986 of that Act, or

(e)any other body prescribed, or of a description prescribed, by the Treasury, by order, for the purposes of this Part.

1142(2)  In subsection (1)(b) “institution of higher education” means–

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