Connected charities and community buildings

Meaning of “running charitable activities in a community building” etc
7
1
For the purposes of this Act a charity “runs” charitable activities in a community building in a tax year if, on 6 or more occasions in the tax year—
a
it carries out a charitable activity with a group of people in the community building, at least 10 of whom are in the class of people for whose benefit the charitable activity is being carried out,
b
the activity is of a kind that the charity makes available to the public or a section of the public, and
c
none of the group is required to pay to access the building, or the part of the building, in which the activity is carried out;
(and references to donations made to a charity “while” it is running charitable activities in a community building are to be construed accordingly).
2
For this purpose the people forming the group need not be the same on any two of the occasions.
3
The Treasury may by order amend the numbers for the time being specified in subsection (1).
4
In this Act “charitable activity” means an activity carried out for a charitable purpose, other than primarily for the purpose of fund-raising.
5
In this Act a reference to a “charity” that runs charitable activities does not include a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 that runs such activities.