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(1)In determining whether a payment made to a charity within subsection (2) below is —
(a)an annual payment for the purposes of the Tax Acts, or
(b)a payment to which section 125(1) of the Taxes Act 1988 applies, or
(c)a covenanted payment to charity within the meaning given by section 660(3) of that Act,
there shall be disregarded any consideration for the payment which is of a kind described in subsection (3) below.
(2)A charity is within this subsection if its sole or main purpose is—
(a)the preservation of property for the public benefit, or
(b)the conservation of wildlife for the public benefit.
(3)The consideration referred to in subsection (1) above is the right of admission—
(a)to view property the preservation of which is the sole or main purpose of the charity, or
(b)to observe wildlife the conservation of which is the sole or main purpose of the charity.
(4)In subsection (3) above “right of admission” refers to admission of the person making the payment (or of any member of his family who may be admitted because of the payment) either free of the charges normally payable for admission by members of the public, or on payment of a reduced charge.
(5)Subsection (1) above shall not apply unless the opportunity to make payments of the kind in question is available to members of the public.
(6)For the purposes of this section—
(a)“charity” means a body of persons or trust established for charitable purposes only, and
(b)the bodies mentioned in section 507 shall each be treated as having been so established.
(7)This section shall apply to payments due on or after 14th March 1989.
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