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Exclusion of charities
This section has no associated Explanatory Memorandum
12. These Regulations do not apply to a charity, and for these purposes, “charity” means—
(a)anything which is a charity—
(i)within the meaning of section 1(1) of the Charities Act 2011() or section 1(1) of the Charities Act (Northern Ireland) 2008(); or
(ii)for the purposes of section 202 of the Corporation Tax Act 2010(); and
(b)any body entered in the Scottish Charity Register under the Charities and Trustee Investment (Scotland) Act 2005().
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