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Corporation Tax Act 2010

Section 202: “Charity”

776.This section defines “charity” for the purposes of the Chapter and is based on section 339(9) of ICTA.

777.Section 339(9) of ICTA defines charity, in part, by reference to the bodies mentioned in section 507 of ICTA. That section includes the Trustees of the BritishMuseum and the Trustees of the Natural History Museum. The BritishMuseum and NaturalHistoryMuseum are established for charitable purposes and so there is no need to refer to them separately in this definition.

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