Statute
Section 430 — Income Tax Act 2007: “Charity” to include exempt bodies
Text of the provision Official document
“Charity” to include exempt bodies 430 1 In this Chapter “ charity ” includes—
a the Trustees of the National Heritage Memorial Fund, and b the Historic Buildings and Monuments Commission for England, c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d a club that is registered as a community amateur sports club for the purposes of Chapter 9 of Part 13 of CTA 2010 .
2 For the purposes of the application of section 414(1) in relation to clubs that are charities as a result of subsection (1)(d) of this section, membership fees are not gifts.
Official source: legislation.gov.uk
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