Income Tax Act 2007 (c. 3)

Part 8 U.K. Other reliefs

Chapter 2 U.K. Gift aid

Supplementary U.K.

430 “Charity” to include exempt bodies U.K.

(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 [F1 Chapter 9 of Part 13 of CTA 2010].

(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.

Textual Amendments

F1 Words in s. 430(1)(d) substituted (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. 526 (with Sch. 2)