{
  "url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-44",
  "json_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010/regulation-44.json",
  "legislation": "uksi/2010/948",
  "legislation_title": "The Community Infrastructure Levy Regulations 2010",
  "legislation_url": "https://openlegislation.uk/community-infrastructure-levy-regulations-2010",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Discretionary charitable relief: investment activities",
  "text": "(1) An owner (C) of a material interest in the relevant land is eligible for relief from liability to pay CIL in respect of a chargeable development if—\n(a) discretionary charitable relief is available in the area in which the chargeable development will be situated;\n(b) C is a charitable institution; and\n(c) the whole or the greater part of the chargeable development will be held by C or by C and other charitable institutions as an investment from which the profits will be applied for charitable purposes (whether of C or of C and other charitable institutions).\n(2) Paragraph (1) is subject to the following provisions of this regulation.\n(3) Relief may not be granted under paragraph (1) if—\n(a) C intends to occupy that part of the chargeable development mentioned in paragraph (1)(c) and use it for ineligible trading activities; or\n(b) the material interest is owned by C jointly with a person who is not a charitable institution.\n(4) In paragraph (3)(a) “ineligible trading activities” means trading activities other than the sale of goods donated to C where the proceeds of sale of the goods (after any deduction of expenses) are applied to the charitable purposes of C.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 44(5) omitted (31.12.2020) by virtue of The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), reg. 1(2), Sch. 2 para. 11(8) (with Sch. 3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 in force at 6.4.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/948/regulation/44",
    "retrieved_at": "2026-10-29T02:46:01.489995+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}