Paragraph 14 Charities treated as exempt charities

This paragraph applies for the purpose of any enactment which provides for a charity or class of charities to be treated as if it were an exempt charity.

In any such enactment the reference to a charity, or class of charities, being treated as an exempt charity, or exempt charities, is to be read as a reference to that charity, or class of charities, being treated as an exempt charity which is not a specified exempt charity or, as the case may be, exempt charities which are not specified exempt charities.