Part 6

Charitable donations relief
Chapter 2

Certain payments to charity

Interpretation

“Charity”
202
In this Chapter “charity” includes—
a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
aa
a registered club,
b
a scientific research association (as defined in section 469),
c
the Trustees of the National Heritage Memorial Fund, or
d
the Historic Buildings and Monuments Commission for England, ...
e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Word in s. 202 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(2)(a), 34(2); S.I. 2012/736, art. 21
S. 202(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(2)(b), 34(2); S.I. 2012/736, art. 21
Word in s. 202(2)(c) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
S. 202(2)(e) and word omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.
S. 202(aa) inserted (with effect in accordance with s. 35(13)(14) of the amending Act) by Finance Act 2014 (c. 26), s. 35(5)