# Income Tax Act 2007, Section 430: “Charity” to include exempt bodies

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

(1) In this Chapter “charity” includes—
(a) the Trustees of the National Heritage Memorial Fund, and
(b) the Historic Buildings and Monuments Commission for England,
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) a club that is registered as a community amateur sports club for the purposes of Chapter 9 of Part 13 of CTA 2010.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/430 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-430
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.