Part 5Miscellaneous
Financial assistance related to provision of health or social care services
I1I2150Qualifying bodies
1
A body is a qualifying body for the purposes of this group of sections if—
a
a reasonable person might consider that its activities are being carried on for the benefit of the community in England,
b
except in the case of a body of a prescribed kind, it satisfies prescribed conditions relating to the distribution of its profits,
c
it is carrying on a business, and
d
it satisfies such other conditions as may be prescribed.
2
Regulations may provide that—
a
a body may only be a qualifying body if it is of a prescribed kind;
b
activities of a prescribed description are to be treated as being, or as not being, activities which a reasonable person might consider are activities carried on for the benefit of the community in England.
3
“Community” includes a section of the community; and regulations may make provision about what does, does not or may constitute a section of the community.