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Legislation
Income Tax Act 2007

CHAPTER 1 Introduction

  • Section 257J Meaning of “SI relief” and “social enterprise”
  • Section 257JA Form and amount of relief
  • Section 257JB Meaning of “community benefit society”
  • Section 257JC Charities that are trusts
  • Section 257JD Accreditation as a social impact contractor
  • Section 257JE Meaning of “social impact contract”
  • Section 257JF Accreditations: supplementary provisions
  • Section 257JG Period of accreditation as a social impact contractor
  • Section 257JH Functions of Ministers of the Crown under sections 257JD to 257JG
  1. Chapter 1 · Introduction
  2. Charities that are trusts

Section 257JC | Charities that are trusts

From legislation.gov.uk

In this Part (except section 257JD), a reference to a company includes a reference to a charity that is a trust.

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