1640.This section defines “non-charitable expenditure”. It is based on sections 506 and 506A of ICTA.
1641.Section 506(1) of ICTA contains a definition of “charitable expenditure”. But neither expenditure itself nor “non-charitable expenditure” are defined explicitly. This section sets out the definition in some detail, to reflect practice and HMRC guidance. See Change 98 in Annex 1, which also affects sections 544 and 545.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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