Paragraph 13 I1
“Charitable trust” means—
(a)
a trust of which all the beneficiaries are charities, or
(b)
a unit trust scheme in which all the unit holders are charities.
Annotations
Commencement
- I1
Sch. 13 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2