Paragraph 2A F1
For the purpose of this Schedule, “charity” means a body of persons or trust that—
(a)
is established for charitable purposes only,
(b)
meets the jurisdiction condition (see paragraph 2B),
(c)
meets the registration condition (see paragraph 2C), and
(d)
meets the management condition (see paragraph 2D).
Annotations
Textual amendments
- F1
Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)