Income Tax Act 2007 section 446

"Charity" to include exempt bodies

Section 446 extends the definition of "charity" for the purposes of this chapter to include certain bodies established by Act of Parliament that are not technically charities but are treated as such for tax relief purposes.

• The term "charity" in this chapter is given a broader meaning than its everyday sense, encompassing specific statutory bodies
• The Trustees of the National Heritage Memorial Fund are included within the extended definition
• The Historic Buildings and Monuments Commission for England (commonly known as English Heritage) is also included
• A former reference to the National Endowment for Science, Technology and the Arts was removed following its abolition in 2012