Part 6Charitable donations relief
Chapter 2Certain payments to charity
Interpretation
202“Charity”
In this Chapter “charity” means—
a
a body of persons or trust established for charitable purposes only,
b
a scientific research association (as defined in section 469),
c
the Trustees of the National Heritage Memorial Fund,
d
the Historic Buildings and Monuments Commission for England, or
e
the National Endowment for Science, Technology and the Arts.