Changes over time for: Cross Heading: Meaning of “charity”
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Meaning of “charity”.
Changes to Legislation
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[Meaning of “charity”E+W
2A.E+WFor the purpose of this Schedule, “charity” means a body of persons or trust that—
(a)is established for charitable purposes only,
(b)meets the jurisdiction condition (see paragraph 2B),
(c)meets the registration condition (see paragraph 2C), and
(d)meets the management condition (see paragraph 2D).]
Yn ôl i’r brig