Words in s. 45(1) repealed (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1181(1), 1184(1), Sch. 1 para. 587(2)(a), Sch. 3 Pt. 1 (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)

Words in s. 45(1) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(2)(b) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)

Words in s. 45(2)(b) repealed (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1181(1), 1184(1), Sch. 1 para. 587(3)(a), Sch. 3 Pt. 1 (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)

Words in s. 45(2)(b) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(3)(b) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)

S. 45(3) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(4) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)

http://www.legislation.gov.uk/nia/2008/12/section/45Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2024-04-02Expert Participation2022-03-30PART 6APPLICATION OF PROPERTY CY-PRÈS AND ASSISTANCE AND SUPERVISION OF CHARITIES BY COURT AND COMMISSIONEstablishment of common investment or deposit funds
45Meaning of “Scottish recognised body” and “England and Wales charity” in sections 43 and 441

In sections 43 and 44 “Scottish recognised body” means a body—

a

established under the law of Scotland, or

b

managed or controlled wholly or mainly in or from Scotland,

to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 (c. 1) or Part 10 of the Income Tax Act 2007 (c. 3) , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, in respect of income of the body which is applicable and applied to charitable purposes only.

2

In those sections “England and Wales charity” means an institution—

a

which is a charity under the law of England and Wales, and

b

to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 or Part 10 of the Income Tax Act 2007 , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, in respect of income of the institution which is applicable and applied to charitable purposes only.

3

For the purposes of this section relief under any provision of Part 11 of the Corporation Tax Act 2010 other than—

a

section 480 (exemption for profits of small-scale trades), and

b

section 481 (exemption from charges under provisions to which section 1173 applies),

is qualifying relief under that Part.

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<note class="commentary F" eId="c22091131">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/nia/2008/12/section/45/1">s. 45(1)</ref>
repealed (1.4.2010 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4">Corporation Tax Act 2010 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1177">ss. 1177</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1181/1">1181(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">1184(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/587/2/a">Sch. 1 para. 587(2)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/3/part/1">Sch. 3 Pt. 1</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</ref>
) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)
</p>
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<note class="commentary F" eId="c22091141">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/nia/2008/12/section/45/1">s. 45(1)</ref>
inserted (1.4.2010 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4">Corporation Tax Act 2010 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1177">ss. 1177</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">1184(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/587/2/b">Sch. 1 para. 587(2)(b)</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</ref>
) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)
</p>
</note>
<note class="commentary F" eId="c22091151">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/nia/2008/12/section/45/2/b">s. 45(2)(b)</ref>
repealed (1.4.2010 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4">Corporation Tax Act 2010 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1177">ss. 1177</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1181/1">1181(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">1184(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/587/3/a">Sch. 1 para. 587(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/3/part/1">Sch. 3 Pt. 1</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</ref>
) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)
</p>
</note>
<note class="commentary F" eId="c22091161">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/nia/2008/12/section/45/2/b">s. 45(2)(b)</ref>
inserted (1.4.2010 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4">Corporation Tax Act 2010 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1177">ss. 1177</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">1184(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/587/3/b">Sch. 1 para. 587(3)(b)</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</ref>
) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)
</p>
</note>
<note class="commentary F" eId="c22091171">
<p>
<ref href="http://www.legislation.gov.uk/id/nia/2008/12/section/45/3">S. 45(3)</ref>
inserted (1.4.2010 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4">Corporation Tax Act 2010 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1177">ss. 1177</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">1184(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/587/4">Sch. 1 para. 587(4)</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</ref>
) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)
</p>
</note>
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<num>
<strong>PART 6</strong>
</num>
<heading>APPLICATION OF PROPERTY CY-PRÈS AND ASSISTANCE AND SUPERVISION OF CHARITIES BY COURT AND COMMISSION</heading>
<hcontainer name="crossheading" eId="part-6-crossheading-establishment-of-common-investment-or-deposit-funds" class=" prospective">
<heading>
<em>Establishment of common investment or deposit funds</em>
</heading>
<section eId="section-45" class="prospective">
<num>45</num>
<heading>Meaning of “Scottish recognised body” and “England and Wales charity” in sections 43 and 44</heading>
<subsection eId="section-45-1">
<num>1</num>
<intro>
<p>
In sections 43 and 44 “
<term refersTo="#term-scottish-recognised-body">Scottish recognised body</term>
” means a body—
</p>
</intro>
<paragraph eId="section-45-1-a">
<num>a</num>
<content>
<p>established under the law of Scotland, or</p>
</content>
</paragraph>
<paragraph eId="section-45-1-b">
<num>b</num>
<content>
<p>managed or controlled wholly or mainly in or from Scotland,</p>
</content>
</paragraph>
<wrapUp>
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to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under
<em>
<ins class="d29p4368 first last">
<noteRef href="#c22091131" marker="F1" class="commentary attribute F"/>
section 505 of the Income and Corporation Taxes Act 1988 (c. 1) or
</ins>
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Part 10 of the Income Tax Act 2007 (c. 3)
<ins class="d29p4374 first last">
<noteRef href="#c22091141" marker="F2" class="commentary attribute F"/>
, or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010,
</ins>
in respect of income of the body which is applicable and applied to charitable purposes only.
</p>
</wrapUp>
</subsection>
<subsection eId="section-45-2">
<num>2</num>
<intro>
<p>
In those sections “
<term refersTo="#term-england-and-wales-charity">England and Wales charity</term>
” means an institution—
</p>
</intro>
<paragraph eId="section-45-2-a">
<num>a</num>
<content>
<p>which is a charity under the law of England and Wales, and</p>
</content>
</paragraph>
<paragraph eId="section-45-2-b">
<num>b</num>
<content>
<p>
to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under
<em>
<ins class="d29p4400 first last">
<noteRef href="#c22091151" marker="F3" class="commentary attribute F"/>
section 505 of the Income and Corporation Taxes Act 1988 or
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Part 10 of the Income Tax Act 2007
<ins class="d29p4406 first last">
<noteRef href="#c22091161" marker="F4" class="commentary attribute F"/>
, or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010,
</ins>
in respect of income of the institution which is applicable and applied to charitable purposes only.
</p>
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<noteRef href="#c22091171" marker="F5" class="commentary attribute F"/>
3
</ins>
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<intro>
<p>
<ins class="d29p4412">For the purposes of this section relief under any provision of Part 11 of the Corporation Tax Act 2010 other than—</ins>
</p>
</intro>
<paragraph eId="section-45-3-a">
<num>
<ins class="d29p4412">a</ins>
</num>
<content>
<p>
<ins class="d29p4412">section 480 (exemption for profits of small-scale trades), and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-45-3-b">
<num>
<ins class="d29p4412">b</ins>
</num>
<content>
<p>
<ins class="d29p4412">section 481 (exemption from charges under provisions to which section 1173 applies),</ins>
</p>
</content>
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<p>
<ins class="d29p4412 last">is qualifying relief under that Part.</ins>
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