Section 430 | “Charity” to include exempt bodies

(1)In this Chapter “charity” includes—

(a)the Trustees of the National Heritage Memorial Fund, and^F1

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

(c)Repealed^F2

(d)a club that is registered as a community amateur sports club for the purposes of Chapter 9 of Part 13 of CTA 2010.^F3

(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.