# Income and Corporation Taxes Act 1988, Paragraph 3

Extent: E+W+S+N.I.

Any investment in a common investment fund established under section 22 of the Charities Act 1960 , section 24 of the Charities Act 1993 or section 25 of the Charities Act (Northern Ireland) 1964 or in any similar fund established for the exclusive benefit of charities by or under any enactment relating to any particular charities or class of charities.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/20/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-20/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.