The definition of ‘charitable purpose’, applicable from 6 April 2010, is imported from the Charities Act 2006, s. 2 and that definition is to apply regardless of where the body is established (FA 2010, Sch. 6, para. 1(4)).

Under that definition, a charitable purpose is one which is ‘for the public benefit’ (see ¶815-140) and which also falls within one of the following categories:

the prevention or relief of poverty;

the advancement of education;

the advancement of religion, including religions which involve belief in more than one God or even no God at all;

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