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Part 6Charitable donations relief

Chapter 3Certain disposals to charity

Interpretation

217“Charity”

In this Chapter “charity” means—

(a)a body of persons or trust established for charitable purposes only,

(b)the Trustees of the National Heritage Memorial Fund,

(c)the Historic Buildings and Monuments Commission for England, or

(d)the National Endowment for Science, Technology and the Arts.