{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-202",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-202.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/202",
  "kind": "section",
  "number": "202",
  "heading": "“Charity”",
  "text": "In this Chapter “charity” includes—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(aa) a registered club,\n(b) a scientific research association (as defined in section 469),\n(c) the Trustees of the National Heritage Memorial Fund, or\n(d) the Historic Buildings and Monuments Commission for England, ...\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 202 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(2)(a), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 202(a) omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(2)(b), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 202(aa) inserted (with effect in accordance with s. 35(13)(14) of the amending Act) by Finance Act 2014 (c. 26), s. 35(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 202(2)(c) inserted (1.4.2012) by The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 202(2)(e) and word omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/202",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}