In section 117 of the Charities Act 2011 (restrictions on dispositions of land: general), after subsection (1) insert—

“(1A)

For the purposes of this Part, land is held by or in trust for a charity only if the whole of the land which forms the subject matter of the disposition is held—

(a)

by the charity solely for its own benefit (and, accordingly, is not being held as nominee or in trust for another person), or

(b)

in trust solely for the charity.”