Explanatory Notes

Finance Act 2015

2015 CHAPTER 11

26 March 2015

Introduction

Section 123: Status for Tax Purposes of Certain Bodies

Details of the Section

2.This section provides that the Commonwealth War Graves Commission and the Imperial War Graves Endowment Fund Trustees are treated as charities for the purposes of the enactments listed paragraph 7 of Schedule 6 to Finance Act 2010.