Part 1Meaning of “charity” and “charitable purpose”

CHAPTER 2Special provision for this Act

10Ecclesiastical corporations etc. not charities in certain contexts

(1)

In the rest of this Act, “charity”, except in so far as the context otherwise requires, has the meaning given by section 1(1).

(2)

But in the rest of this Act (apart from Chapter 3 of Part 17) “charity” is not applicable to—

(a)

any ecclesiastical corporation in respect of the corporate property of the corporation, except a corporation aggregate having some purposes which are not ecclesiastical in respect of its corporate property held for those purposes,

(b)

any Diocesan Board of Finance, or any subsidiary of such a Board, in respect of the diocesan glebe land of the diocese, or

(c)

any trust of property for purposes for which the property has been consecrated.

(3)

“Ecclesiastical corporation” means any corporation in the Church of England, whether sole or aggregate, which is established for spiritual purposes.

F1(4)

In this section—

“Diocesan Board of Finance” has the same meaning as “DBF” in the Church Property Measure 2018;

“diocesan glebe land” has the same meaning as in that Measure;

“subsidiary” has the same meaning as “management subsidiary” in that Measure.