Part 8Other reliefs
Chapter 2Gift aid
Supplementary
430“Charity” to include exempt bodies
1
In this Chapter “charity” includes—
a
the Trustees of the National Heritage Memorial Fund, F2and
b
the Historic Buildings and Monuments Commission for England,
F3c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
a club that is registered as a community amateur sports club for the purposes of F1Chapter 9 of Part 13 of CTA 2010.
2
For the purposes of the application of section 414(1) in relation to clubs that are charities as a result of subsection (1)(d) of this section, membership fees are not gifts.