http://www.legislation.gov.uk/nia/2008/12/section/45Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 6 451In sections 43 and 44 “Scottish recognised body” means a body—aestablished under the law of Scotland, orbmanaged or controlled wholly or mainly in or from Scotland,to which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 (c. 1) or Part 10 of the Income Tax Act 2007 (c. 3) , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, in respect of income of the body which is applicable and applied to charitable purposes only.2In those sections “England and Wales charity” means an institution—awhich is a charity under the law of England and Wales, andbto which the Commissioners for Her Majesty's Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 or Part 10 of the Income Tax Act 2007 , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, in respect of income of the institution which is applicable and applied to charitable purposes only.3For the purposes of this section relief under any provision of Part 11 of the Corporation Tax Act 2010 other than—asection 480 (exemption for profits of small-scale trades), andbsection 481 (exemption from charges under provisions to which section 1173 applies),is qualifying relief under that Part.Words in s. 45(1) repealed (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1181(1), 1184(1), Sch. 1 para. 587(2)(a), Sch. 3 Pt. 1 (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)Words in s. 45(1) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(2)(b) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)Words in s. 45(2)(b) repealed (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1181(1), 1184(1), Sch. 1 para. 587(3)(a), Sch. 3 Pt. 1 (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)Words in s. 45(2)(b) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(3)(b) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)S. 45(3) inserted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 587(4) (with saving in Sch. 2) (but this amendment cannot take effect until the commencement of 2008 (c. 12) (N.I.), s. 45)