SCHEDULE 18CHARITIES RELIEF
F1Meaning of “charity”
Annotations:
Amendments (Textual)
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).
Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)