Finance Act 2016
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Change 1
119 Connection between charities: further provision
(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.
119 Connection between charities: further provision
(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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