Regulation 12 Exclusion of charities

These Regulations do not apply to a charity, and for these purposes, “charity” means—

(a)

anything which is a charity—

(i)

within the meaning of section 1(1) of the Charities Act 2011^f1 or section 1(1) of the Charities Act (Northern Ireland) 2008^f2; or

(ii)

for the purposes of section 202 of the Corporation Tax Act 2010^f3; and

(b)

any body entered in the Scottish Charity Register under the Charities and Trustee Investment (Scotland) Act 2005^f4.

Annotations

f1: 2011 c. 25.
f2: 2008 c. 12 (N.I.).
f3: 2010 c. 4. Section 202 has been amended by paragraph 27(2) of Schedule 6 to the Finance Act 2010 (c. 13), section 35(5) of the Finance Act 2014 (c. 26) and S.I. 2012/964.
f4: 2005 asp 10.