Part 13

Tax avoidance
CHAPTER 8

Tainted charity donations

Supplementary

Minor definitions
809ZR
1
In this Chapter—
- “
arrangements
” includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions;
- “
charity
” includes a registered club within the meaning of section 658(6) of CTA 2010 (meaning of “
community amateur sports club
” and “
registered club
”).
2
In this Chapter, in the case of a charitable trust, references to a charity being entitled to a repayment of, or liable to pay, tax are to be read as references to the trustees of the trust being so entitled or liable.
Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1