The Charities (Disclosure of Revenue and Customs Information to the Charity Commission for Northern Ireland) Regulations 2010

Limitations on Disclosure

3.—(1) Information may be disclosed under regulation 2 only if it relates to an institution, undertaking or body falling within one (or more) of the following sub-paragraphs—

(a) a charity;

(b) an institution which is established for charitable, benevolent or philanthropic purposes;

(c) an institution by or in respect of which a claim for exemption has at any time been made under section 505(1) of the Income and Corporation Taxes Act 1988(1) or under Part 10 of the Income Tax Act 2007(2);

(d) a subsidiary undertaking of a charity;

(e) a body entered in the Scottish Charity Register(3) or the Register of Charities for England and Wales(4) which is managed or controlled wholly or mainly in or from Northern Ireland.

(2) In paragraph (1)(d), “subsidiary undertaking of a charity” means an undertaking (as defined by section 1161 of the Companies Act 2006(5)) in relation to which—

(a) a charity is (or is to be treated as) a parent undertaking in accordance with the provisions of section 1162 of, and Schedule 7 to, that Act, or

(b) two or more charities would, if they were a single charity, be (or be treated as) a parent undertaking in accordance with those provisions.

(3) For the purposes of the references in this regulation to a parent undertaking, “undertaking” includes a charity which is not an undertaking as defined by section 1161(1) of the Companies Act 2006.

(1)

1988 c.1; section 505(1) was amended by the Finance Act 1988 (c.39), Schedule 14, Part 5; the Finance Act 1996 (c.8), Schedule 7, paragraph 19; the Finance Act 2002 (c.23), Schedule 30, paragraph 3; the Income Tax (Trading and Other Income) Act 2005 (c.5), Schedule 1, Part 1, paragraph 198; the Income Tax Act 2007 (c.3), Schedule 1, Part 1, paragraph 94; the Finance Act 2007 (c.11), Schedule 17, paragraph 17 and the Corporation Tax Act 2009 (c.4), Schedule 1, Part 1, paragraph 174.

(2)

2007 c.3.

(3)

Established under section 3 of the Charities and Investment (Scotland) Act 2005 (asp 10).

(4)

Kept under section 3 of the Charities Act 1993 as substituted by section 9 of the Charities Act 2006.

(5)

2006 c.46.