Finance Act 2010

Registration condition

This section has no associated Explanatory Notes

3(1)A body of persons or trust meets the registration condition if—

(a)in the case of a body of persons or trust that is a charity within the meaning of the Charities Act 1993, condition A is met, and

(b)in the case of any other body of persons or trust, condition B is met.

(2)Condition A is that the body of persons or trust has complied with any requirement to be registered in the register of charities kept under section 3 of the Charities Act 1993.

(3)Condition B is that the body of persons or trust has complied with any requirement under the law of a territory outside England and Wales to be registered in a register corresponding to that mentioned in sub-paragraph (2).