Section 430 | “Charity” to include exempt bodies

(1)In this Chapter “charity” includes—

(a)the Trustees of the National Heritage Memorial Fund, and

(b)the Historic Buildings and Monuments Commission for England,

(c)Repealed

(d)a club that is registered as a community amateur sports club for the purposes of Chapter 9 of Part 13 of CTA 2010.

(2)For the purposes of the application of section 414(1) in relation to clubs that are charities as a result of subsection (1)(d) of this section, membership fees are not gifts.