DEFINITION OF “CHARITY” ETC

Related Commentary  Related HMRC Manuals

1(1)  For the purposes of the enactments to which this Part applies “charity” means a body of persons or trust that–

(a)is established for charitable purposes only,

(b)meets the jurisdiction condition (see paragraph 2),

(c)meets the registration condition (see paragraph 3), and

(d)meets the management condition (see paragraph 4).

1(2)  For the purposes of the enactments to which this Part applies–

“charitable company” means a charity that is a body of persons;

“charitable trust” means a charity that is a trust.

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