OpenLegislation

Regulation 14 Exclusion of charities from data collection and data reporting obligationsF1I1

Northern Ireland

These Regulations do not apply to a charity, and for these purposes, “charity” includes anything which is a charity—

(a)

within the meaning of section 1(1) of the Charities Act (Northern Ireland) 2008f1, or

(b)

for the purposes of section 202 of the Corporation Tax Act 2010f2

Annotations

Textual amendments

F1

Regulations revoked (1.1.2025) by The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 (S.I. 2024/1332), reg. 1(2), Sch. 17 para. 1(e) (with reg. 12, Sch. 15)

Commencement

I1

Reg. 14 in operation at 28.2.2023, see reg. 1(2)

Footnotes

f1

2008 c.12 (N.I.).

f2

2010 c.4. Section 202 has been amended by paragraph 27(2) of Schedule 6 of the Finance Act 2010 (c. 13), section 35(5) of the Finance Act 2014 (c.26) and S.I. 2012/964.