(1)In the rest of this Act, “charity”, except in so far as the context otherwise requires, has the meaning given by section 1(1).
(2)But in the rest of this Act (apart from Chapter 3 of Part 17) “charity” is not applicable to—
(a)any ecclesiastical corporation in respect of the corporate property of the corporation, except a corporation aggregate having some purposes which are not ecclesiastical in respect of its corporate property held for those purposes,
(b)any Diocesan Board of Finance, or any subsidiary of such a Board, in respect of the diocesan glebe land of the diocese, or
(c)any trust of property for purposes for which the property has been consecrated.
(3)“Ecclesiastical corporation” means any corporation in the Church of England, whether sole or aggregate, which is established for spiritual purposes.
(4)“Diocesan Board of Finance”, “subsidiary” and “diocesan glebe land” have the same meaning as in the Endowments and Glebe Measure 1976.
In the rest of this Act, “charitable purposes” means, except in so far as the context otherwise requires, purposes which are exclusively charitable purposes (as defined by section 2(1)).
(1)The Commission (see section 13) may direct that for all or any of the purposes of this Act an institution established for any special purposes of or in connection with a charity (being charitable purposes) is to be treated—
(a)as forming part of that charity, or
(b)as forming a distinct charity.
(2)The Commission may direct that for all or any of the purposes of this Act two or more charities having the same charity trustees are to be treated as a single charity.