(1)For the purposes of this Act a charity “runs” charitable activities in a community building in a tax year if, on 6 or more occasions in the tax year—
(a)it carries out a charitable activity with a group of people in the community building, at least 10 of whom are in the class of people for whose benefit the charitable activity is being carried out,
(b)the activity is of a kind that the charity makes available to the public or a section of the public, and
(c)none of the group is required to pay to access the building, or the part of the building, in which the activity is carried out;
F1...
(2)For this purpose the people forming the group need not be the same on any two of the occasions.
(3)The Treasury may by order amend the numbers for the time being specified in subsection (1).
(4)In this Act “charitable activity” means an activity carried out for a charitable purpose, other than primarily for the purpose of fund-raising.
(5)In this Act a reference to a “charity” that runs charitable activities does not include a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 that runs such activities.
Textual Amendments
F1Words in s. 7(1) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 3(6), 7(1)
Commencement Information
I1S. 7 wholly in force at 6.4.2013; s. 7 in force for specified purposes at Royal Assent and otherwise in force at 6.4.2013, see s. 21(1)(2)