Part 6U.K.Charitable donations relief

Chapter 3U.K.Certain disposals to charity

InterpretationU.K.

217“Charity”U.K.

In this Chapter “charity[F1includes]

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the Trustees of the National Heritage Memorial Fund,

(c)the Historic Buildings and Monuments Commission for England, or

(d)the National Endowment for Science, Technology and the Arts.

Textual Amendments

F1Word in s. 217 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(3)(a), 34(2); S.I. 2012/736, art. 21

F2S. 217(a) omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(3)(b), 34(2); S.I. 2012/736, art. 21