Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 1 U.K. Definition of “charity”, “charitable company” and “charitable trust”

Definition of “charity” etc U.K.

1 (1) For the purposes of the enactments to which this Part applies “charity” means a body of persons or trust that— U.K.

(a) is established for charitable purposes only,

(b) meets the jurisdiction condition (see paragraph 2),

(c) meets the registration condition (see paragraph 3), and

(d) meets the management condition (see paragraph 4).

(2) For the purposes of the enactments to which this Part applies—

• “charitable company” means a charity that is a body of persons;

• “charitable trust” means a charity that is a trust.

(3) Sub-paragraphs (1) and (2) are subject to any express provision to the contrary.

(4) For the meaning of “charitable purpose”, [F1 see section 2 of the Charities Act 2011 ](which—

(a) applies regardless of where the body of persons or trust in question is established, and

(b) for this purpose forms part of the law of each part of the United Kingdom [F2 (see sections 7 and 8 of that Act) ]).

Textual Amendments

F1 Words in Sch. 6 para. 1(4) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 143(2)(a) (with s. 20(2), Sch. 8)

F2 Words in Sch. 6 para. 1(4)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 143(2)(b) (with s. 20(2), Sch. 8)