Gwrthrychau elusennol
THE TRUSTEES CAN APPOINT FUND FOR SUCH CHARITIES AND SUCH CHARITABLE PURPOSES AS THEY THINK FIT.CHARITIES ARE DEFINED AS:-
"ANY COMPANY, BODY OR TRUST WHICH IS (A) A CHARITY FOR THE PURPOSES OF ENGLISH LAW OR (B) IS ESTABLISHED FOR CHARITABLE PURPOSES ONLY AND TO WHICH THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS HAVE GIVEN INTIMATION, WHICH HAS NOT SUBSEQUENTLY BEEN WITHDRAWN, THAT TAX RELIEF IS DUE IN RESPECT OF ITS INCOME WHICH IS APPLICABLE AND APPLIED TO CHARITABLE PURPOSES ONLY."
