Part 1Meaning of “charity” and “charitable purpose”
CHAPTER 2Special provision for this Act
12Directions as to what is (or is not) a separate charity
1
The Commission (see section 13) may direct that for all or any of the purposes of this Act an institution established for any special purposes of or in connection with a charity (being charitable purposes) is to be treated—
a
as forming part of that charity, or
b
as forming a distinct charity.
2
The Commission may direct that for all or any of the purposes of this Act two or more charities having the same charity trustees are to be treated as a single charity.