547Section 543(1)(f): payment to body outside the UKU.K.
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A payment made, or to be made, to a body situated outside the United Kingdom is non-charitable expenditure under section 543(1)(f) if—
(a)it is incurred for charitable purposes only, but
(b)the trustees of the charitable trust have not taken such steps as [F1the Commissioners for Her Majesty's Revenue and Customs consider ] are reasonable in the circumstances to ensure that the payment will be applied for charitable purposes.
Textual Amendments
F1Words in s. 547(b) inserted (8.4.2010 with effect in accordance with Sch. 8 para. 8(3) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 2(1)