Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 1 U.K. Definition of “charity”, “charitable company” and “charitable trust”

Modifications etc. (not altering text)

C1 Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

Registration condition U.K.

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

(a) in the case of a body of persons or trust that is a charity [F1 within the meaning of section 10 of the Charities Act 2011 ], 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 [F2 section 29 of the Charities Act 2011].

(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).

Textual Amendments

F1 Words in Sch. 6 para. 3(1)(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 143(3) (with s. 20(2), Sch. 8)

F2 Words in Sch. 6 para. 3(2) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 143(4) (with s. 20(2), Sch. 8)