Clause 23
Charities Bill [Lords]
12:45 pm
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to which the Commissioners for Her Majesty’s Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 in respect of income of the body which is applicable and applied to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.]