Exclusion of charities from data collection and reporting obligations
This section has no associated Explanatory Memorandum
13. These Regulations do not apply to a charity, and for these purposes, “charity” includes anything which is a charity—
(a)within the meaning of section 1(1) of the Charities Act (Northern Ireland) 2008(1), or
(b)for the purposes of section 202 of the Corporation Tax Act 2010(2)
(1)
(2)
2010 c.4. Section 202 has been amended by paragraph 27(2) of Schedule 6 of the Finance Act 2010 (c. 13), section 35(5) of the Finance Act 2014 (c.26) and S.I. 2012/964.