9(1)  This section applies if–

(a)two or more charities (“connected eligible charities”) are connected with one another in a tax year and are eligible charities for the tax year, and

(b)one or more of them runs charitable activities in a community building in the tax year,

but see subsection (2).

9(2)  This section does not apply if the condition in section 9A is met.

9(3)  Where this section applies, the specified amount for the purposes of section 1(4) for a connected eligible charity for the tax year is determined as follows.

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