Part 1Meaning of “charity” and “charitable purpose”
CHAPTER 2Special provision for this Act
12Directions as to what is (or is not) a separate charity
(1)
The Commission (see section 13) may direct that for all or any of the purposes of this Act an institution established for any special purposes of or in connection with a charity (being charitable purposes) is to be treated—
(a)
as forming part of that charity, or
(b)
as forming a distinct charity.
(2)
The Commission may direct that for all or any of the purposes of this Act two or more charities having the same charity trustees are to be treated as a single charity.