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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /Income of charities—tax treatment / B5.835 Charity exemption for sundry other income
Commentary

B5.835 Charity exemption for sundry other income

Business tax

The income listed below is not taken into account in calculating total income if it is income of a charity or it is required under any Act, court judgment, charter, trust deed or will to be applied to charitable purposes only, so far as the income is applied to charitable purposes only1.

For charitable trusts, the income within the scope

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