Paragraph 2C F1
A body of persons or trust meets the registration condition if—
in the case of a body of persons or trust that is a charity within the meaning of section 10 of the Charities Act 2011 (c. 25), condition A is met, and
in the case of any other body of persons or trust, condition B is met.
Condition A is that the body of persons or trust has complied with any requirement to be registered in the register of charities kept under section 29 of the Charities Act 2011.
Condition B is that the body of persons or trust has complied with any requirement to be registered in a register corresponding to that mentioned in condition A kept under the law of Scotland or Northern Ireland.
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)