SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

C1Part 1Definition of “charity”, “charitable company” and “charitable trust”

Annotations:
Modifications etc. (not altering text)
C1

Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

Publication of names and addresses of bodies or trusts regarded by HMRC as charities

6

Her Majesty's Revenue and Customs may publish the name and address of any body of persons or trust that appears to them to meet, or at any time to have met, the definition of a charity in paragraph 1.