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Charities Act 1993 (repealed)
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Changes over time for: Section 25A
Version Superseded: 14/03/2012
Alternative versions:
- 27/02/2007- Amendment
- 06/04/2007- Amendment
- 01/04/2010- Amendment
- 01/08/2011
Point in time - 14/03/2012- Amendment
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Point in time view as at 01/08/2011. This version of this provision has been superseded.
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[F125AMeaning of “Scottish recognised body” and “Northern Ireland charity” in sections 24 and 25E+W
(1)In sections 24 and 25 above “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to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under F2...[F3Part 10 of the Income Tax Act 2007] [F4, or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010,] in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 “Northern Ireland charity” means an institution—
(a)which is a charity under the law of Northern Ireland, 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which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under F5... [F6Part 10 of the Income Tax Act 2007] [F7, 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.]
[F8(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.]
Textual Amendments
F1S. 25A inserted (27.2.2007) by Charities Act 2006 (c. 50), ss. 23(4), 79(2); S.I. 2007/309, art. 2, Sch.
F2Words in s. 25A(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 275(2)(a), Sch. 3 Pt. 1 (with Sch. 2)
F3Words in s. 25A(1) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 353 (with Sch. 2)
F4Words in s. 25A(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 275(2)(b) (with Sch. 2)
F5Words in s. 25A(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 275(3)(a), Sch. 3 Pt. 1 (with Sch. 2)
F6Words in s. 25A(2) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 353 (with Sch. 2)
F7Words in s. 25A(2) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 275(3)(b) (with Sch. 2)
F8S. 25A(3) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 275(4) (with Sch. 2)
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