SCHEDULE 18CHARITIES RELIEF

F1Meaning of “charity”

2A.

For the purpose of this Schedule, “charity” means a body of persons or trust that—

(a)

is established for charitable purposes only,

(b)

meets the jurisdiction condition (see paragraph 2B),

(c)

meets the registration condition (see paragraph 2C), and

(d)

meets the management condition (see paragraph 2D).