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The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024

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Exclusion of charities

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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(1) or section 1(1) of the Charities Act (Northern Ireland) 2008(2); or

(ii)for the purposes of section 202 of the Corporation Tax Act 2010(3); and

(b)any body entered in the Scottish Charity Register under the Charities and Trustee Investment (Scotland) Act 2005(4).

(3)

2010 c. 4. Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section 35(5) of the Finance Act 2014 (c. 26) and S.I. 2012/964.

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