Corporation Tax Act 2010 section 202

"Charity"

Section 202 defines the term "charity" for the purposes of the Chapter on charges on income, extending it beyond its everyday meaning to include certain other specified bodies.

• For the purposes of this Chapter, "charity" is given a broader definition than its ordinary meaning and includes several additional types of organisation.
• Registered clubs (such as community amateur sports clubs registered with HMRC) and scientific research associations both fall within the extended definition of charity.
• Two specific public bodies are also included: the Trustees of the National Heritage Memorial Fund and the Historic Buildings and Monuments Commission for England (commonly known as English Heritage).
• Certain bodies, such as the British Museum and the Natural History Museum, are not separately listed because they are already established for charitable purposes and therefore qualify as charities in their own right.