| Commentary

103 The management condition

| Commentary

103 The management condition

An organisation meets the management condition if ‘its managers are fit and proper persons to be managers of the body or trust’1. ‘Managers’ are defined as ‘the persons having the general control and management of the administration of the body or trust’2. HM Revenue and Customs guidance comments that the meaning goes beyond the trustees, directors or management committee and will be interpreted as including ‘any other persons having general control and management over the running of the charity or the application of its assets’, and so in a larger charity may extend to ‘certain employees

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