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(1)Subsection (2) applies where a charity—
(a)is a company or other body corporate, and
(b)has power to alter the instruments establishing or regulating it as a body corporate.
(2)No exercise of the power which has the effect of the body ceasing to be a charity is valid so as to affect the application of—
(a)any property acquired under any disposition or agreement previously made otherwise than for full consideration in money or money’s worth, or any property representing property so acquired,
(b)any property representing income which has accrued before the alteration is made, or
(c)the income from any such property.
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