Section 118 | National Heritage Memorial Fund.

(1)Repealed^F1

(3)The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only.^F2

(4)Section 24 of the Development Land Tax Act 1976 (exemption of charities) and section 57 of the Finance Act 1977 (exemption of charities from national insurance surcharge) shall have effect as if the Trustees were a charity within the meaning of section 360 of the Taxes Act.^F3

(5)Repealed^F4

(6)This section shall be deemed to have come into force on 1st April 1980.