Charities Act 1993
Section 10: Disclosure of information to Commission
3402.Section 10(2) of the Charities Act 1993 allows institutions, undertakings or bodies listed in paragraphs (a) to (e) to disclose Revenue and Customs information to the Charity Commission.
3403.The exclusions in new subsection (2A) of section 10 of the Charities Act 1993 are necessary because Part 11 also rewrites claims under sections 507 and 508 of ICTA which, although exempting income under section 505(1) of ICTA, are not claims for exemption made under that section. See Change 36 in Annex 1.
Section 25A: Meaning of “Scottish recognised body” and “Northern Ireland charity”
3404.For these amendments see Changes 32, 35, 36and37 in Annex 1.