[F1257JCCharities that are trustsU.K.
This section has no associated Explanatory Notes
In this Part (except section 257JD), a reference to a company includes a reference to a charity that is a trust.]
Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1