This section has no associated Explanatory Notes
5E+WIn this Schedule “not for profit organisation” means a person or other body that—
(a)is not constituted for the purpose of making a profit, or
(b)is required (after payment of outgoings) to apply the whole of its income, and any capital which it expends, for charitable or public purposes.
Commencement Information
I1Sch. 8 para. 5 in force at 1.4.2012 by S.I. 2012/969, art. 2(j)
I2Sch. 8 in force at 1.4.2012 by S.I. 2012/969, art. 2(j)