Part 8

Other reliefs
Chapter 2

Gift aid

Supplementary

“Charity” to include exempt bodies
430
1
In this Chapter “charity” includes—
a
the Trustees of the National Heritage Memorial Fund,
b
the Historic Buildings and Monuments Commission for England,
c
the National Endowment for Science, Technology and the Arts, and
d
a club that is registered as a community amateur sports club for the purposes of Schedule 18 to FA 2002.
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.