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Contents

Legislation
Finance Act 2016

Crossheading General

  • Section 115 Tax agents: dishonest conduct
  • Section 116 Provisional collection of apprenticeship levy
  • Section 117 Crown application
  • Section 118 Charities which are “connected” with one another
  • Section 119 Connection between charities: further provision
  • Section 120 General interpretation
  • Section 121 Regulations
  1. General
  2. Connection between charities: further provision

Section 119 | Connection between charities: further provision

From legislation.gov.uk

(1)This section applies if—

(a)a charity (“A”) is connected with another charity (“B”) for the purposes of section 102(1), and

(b)B is connected with another charity (“C”) for the purposes of section 102(1).

(2)A and C are also connected with one another for the purposes of section 102(1) (if that would not otherwise be the case).

(3)In subsection (1)—

(a)in paragraph (a) the reference to a charity being connected with another charity for the purposes of section 102(1) is to that charity being so connected by virtue of section 118 or this section, and

(b)in paragraph (b) the reference to a charity being connected with another charity for the purposes of section 102(1) is to that charity being so connected by virtue of section 118.

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