Clause 23
Charities Bill [Lords]
12:45 pm
Edward Miliband (Parliamentary Under-Secretary, Cabinet Office; Doncaster North, Labour)
I beg to move amendment No. 171, in clause 23, page 24, leave out lines 14 to 17 and insert—
‘(a) a Scottish recognised body, or
(b) a Northern Ireland charity,’.
Roger Gale (North Thanet, Conservative)
With this it will be convenient to discuss the following amendments:
Government amendments Nos. 172 to 174.
Edward Miliband (Parliamentary Under-Secretary, Cabinet Office; Doncaster North, Labour)
Those are purely technical amendments that take account of a recent change in Scottish charity law and which cover ourselves for possible future change in Northern Ireland charity law. I hope that the Committee will be able to change them on that basis.
Amendments made: No. 172, in clause 23, page 24, leave out lines 32 to 35 and insert—
‘(a) a Scottish recognised body, or
(b) a Northern Ireland charity,’.
No. 173, in clause 23, page 24, line 44, at end insert—
‘(3A) After section 25 insert—
“25A Meaning of “Scottish recognised body” and “Northern Ireland charity” in sections 24 and 25
(1) In sections 24 and 25 above “Scottish recognised body” means a body—
(a) established under the law of Scotland, or
(b) managed or controlled wholly or mainly in or from Scotland,
to which the Commissioners for Her Majesty’s Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 in respect of income of the body which is applicable and applied to charitable purposes only.
(2) In those sections “Northern Ireland charity” means an institution which is a charity under the law of Northern Ireland.”’.
No. 174, in clause 23, page 25, line 2, leave out ‘and 25’ and insert ‘to 25A’.—[Edward Miliband.]