Part 6 U.K.Charitable donations relief

Chapter 2 U.K.Certain payments to charity

Interpretation U.K.

202 “Charity” U.K.

In this Chapter “charity” [F1 includes]—

F2 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (aa) a registered club,]

(b) a scientific research association (as defined in section 469),

(c) the Trustees of the National Heritage Memorial Fund, [F4 or]

(d) the Historic Buildings and Monuments Commission for England, F5 ...

F5 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Word in s. 202 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(2)(a), 34(2); S.I. 2012/736, art. 21

F2 S. 202(a) omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(2)(b), 34(2); S.I. 2012/736, art. 21

F3 S. 202(aa) inserted (with effect in accordance with s. 35(13)(14) of the amending Act) by Finance Act 2014 (c. 26), s. 35(5)

F4 Word in s. 202(2)(c) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

F5 S. 202(2)(e) and word omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.