http://www.legislation.gov.uk/ukpga/2015/11/section/123Finance Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-01 PART 4 123In the enactments to which Part 1 of Schedule 6 to FA 2010 applies, any reference to a charity includes—athe Commonwealth War Graves Commission, andbthe Imperial War Graves Endowment Fund Trustees.