½Û×ÓÊÓÆµ

Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /The meaning of 'charity' / B5.814 Validation of charities established pre-1952
Commentary

B5.814 Validation of charities established pre-1952

Business tax

The Charitable Trusts (Validation) Act 1954 was designed to render exclusively charitable those trusts constituted by instruments taking effect before 16 December 1952 which, following a drafting practice which had been demonstrated to be unsound, were capable of being interpreted as extending to non-charitable as well as charitable purposes.

The effect of the 1954 Act on an individual governing document is to confine the purposes to those which are charitable, excluding those which are not. In this way, some deeds which would otherwise be void for perpetuity have been saved.

Most documents to which the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:44