Part 8Other reliefs
Chapter 2Gift aid
Supplementary
430“Charity” to include exempt bodies
(1)
In this Chapter “charity” includes—
(a)
the Trustees of the National Heritage Memorial Fund,
(b)
the Historic Buildings and Monuments Commission for England,
(c)
the National Endowment for Science, Technology and the Arts, and
(d)
a club that is registered as a community amateur sports club for the purposes of Schedule 18 to FA 2002.
(2)
For the purposes of the application of section 414(1) in relation to clubs that are charities as a result of subsection (1)(d) of this section, membership fees are not gifts.