Part 13Tax avoidance
F1CHAPTER 8Tainted charity donations
Supplementary
809ZPConnected charities
For the purposes of this Chapter, a “connected charity” in relation to another charity means a charity which is connected with that other charity in a matter relating to the structure, administration or control of either charity.
809ZQConnected persons
1
Section 993 (meaning of “connected” persons) applies for the purposes of this Chapter—
a
subject to section 809ZP, and
b
as if, after subsection (7) there were inserted the provision in subsection (2).
2
That provision is—
8
A person who is a beneficiary of a settlement is connected with—
a
a person in the capacity as trustee of the settlement, and
b
the settlor in relation to the settlement.
9
For the purposes of this section—
a
a man and woman living together as husband and wife are treated as if they were husband and wife,
b
two people of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other, and
c
“close company” includes a company that would be a close company if it were resident in the United Kingdom.
809ZRMinor definitions
1
In this Chapter—
“arrangements” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
“charity” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “community amateur sports club” and “registered club”).
2
In this Chapter, in the case of a charitable trust, references to a charity being entitled to a repayment of, or liable to pay, tax are to be read as references to the trustees of the trust being so entitled or liable.
Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1