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charity

88(in BCOBS260 and in the definition of relevant credit union client)207 includes:

  1. (a) in England and Wales, a charity as defined by section 1(1) of the Charities Act 2006;
  2. (b) in Scotland, a charity as defined by section 106 of the Charities and Trustee Investment (Scotland) Act 2005; or
  3. (c) in Northern Ireland, a charity as defined by section 1(1) of the Charities Act (Northern Ireland) 2008 or, until that section comes into force, a body which is recognised as a charity for tax purposes by Her Majesty's Revenue and Customs.