This section has no associated Explanatory Notes
[F12A.E+WFor the purpose of this Schedule, “charity” means a body of persons or trust that—
(a)is established for charitable purposes only,
(b)meets the jurisdiction condition (see paragraph 2B),
(c)meets the registration condition (see paragraph 2C), and
(d)meets the management condition (see paragraph 2D).]
Textual Amendments
F1Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)