{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-430",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-430.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/430",
  "kind": "section",
  "number": "430",
  "heading": "“Charity” to include exempt bodies",
  "text": "(1) In this Chapter “charity” includes—\n(a) the Trustees of the National Heritage Memorial Fund, and\n(b) the Historic Buildings and Monuments Commission for England,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) a club that is registered as a community amateur sports club for the purposes of Chapter 9 of Part 13 of CTA 2010.\n(2) For the purposes of the application of section 414(1) in relation to clubs that are charities as a result of subsection (1)(d) of this section, membership fees are not gifts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 430(1) 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": "F2",
      "text": "Word and S. 430(1)(c) 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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 430(1)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 526 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/430",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}