Schedule 18 CHARITIES RELIEF

England and Wales

1. Overview
2. Key terms
3. Meaning of “charity”
4. Meaning of “charity”: jurisdiction condition
5. Meaning of “charity”: registration condition
6. Meaning of “charity”: management condition
7. The relief
8. Withdrawal of charities relief
9. Charity not a qualifying charity
10. Joint purchase by qualifying charity and another person: partial relief
11. Withdrawal of partial relief
12. Partial relief: charity not a qualifying charity
13. Application of this Schedule to certain trusts