Related Commentary  Related HMRC Manuals

202  In this Chapter “charity” includes–

a[omitted by FA 2010, s. 30 and Sch. 6, para. 27(2)(b),]

aaa registered club,

ba scientific research association (as defined in section 469),

cthe Trustees of the National Heritage Memorial Fund,

dthe Historic Buildings and Monuments Commission for England, or

ethe National Endowment for Science, Technology and the Arts.

History

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