Commentary

D1.230 National Heritage Memorial Fund and Historic Buildings and Monuments Commission for England

Corporate tax
Corporate tax | Commentary

D1.230 National Heritage Memorial Fund and Historic Buildings and Monuments Commission for England

Corporate tax | Commentary

D1.230 National Heritage Memorial Fund and Historic Buildings and Monuments Commission for England

The main purpose of the National Heritage Memorial Fund is the provision of financial assistance for the acquisition, maintenance and preservation of land and buildings of outstanding scenic, historic, aesthetic, architectural or scientific interest, and of objects of outstanding historic, artistic, or scientific interest1.

The Fund is administered by a body of trustees, constituted as a body corporate2.

The trustees are exempt from tax3 on the income of the Fund to the same extent as a charity the whole of whose income is applied to charitable purposes (see D7.201

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