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Regulation 5 Permanent exception of trusts conditional upon the upkeep of graves

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A charity to which this regulation applies is hereby excepted from the duty to be registered under section 3(2) of the Act.

(2)

This regulation shall apply to a charity for the advancement of religion where—

(a)

the application of its income in a particular manner is conditional upon a grave, tomb or personal monument being kept in good order; and

(b)

the income of the charity does not amount to more than £1,000 a year.