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6(1)In paragraph 5—
“charity” means a body, or the trustees of a trust, established for charitable purposes only;
“charitable, benevolent or philanthropic institution” means a body, or the trustees of a trust, that is established—
for charitable purposes (whether or not those purposes are charitable within the meaning of any rule of law),
for benevolent purposes, or
for philanthropic purposes,
and is not a charity;
“dormant account functions” means functions relating to, or connected with, the distribution of dormant account money (including the function of making decisions as to the persons to whom distributions are to be made).
(2)For the purposes of paragraph 5—
(a)the trustees of a trust are to be regarded as a body;
(b)a reference to a member of a body, in the case of a body of trustees, is to be read as a reference to any of the trustees.
(3)A reference in paragraph 5 to a member of a body includes the chairman or deputy chairman of the body (or the holder of any corresponding office in relation to it).
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