# The Packaging Waste (Data Reporting) (No.2) Regulations (Northern Ireland) 2023, Regulation 14: Exclusion of charities from data collection and data reporting obligations

Extent: N.I.

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) 2008, or
(b) for the purposes of section 202 of the Corporation Tax Act 2010

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Source: https://www.legislation.gov.uk/nisr/2023/25/regulation/14 (the official version)
Page: https://openlegislation.uk/packaging-waste-data-reporting-no2-regulations-northern-ireland-2023/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.