Commentary on Sections Overview Section 547: Section 543(1)(f): payment to body outside the UK
1647.This section provides interpretative material about payments to a body situated outside the United Kingdom. It is based on section 506(3) of ICTA.
1648.The section makes it clear that the onus is on the trustees of the charitable trust to ensure that any payments to a body outside the United Kingdom are applied for charitable purposes. Otherwise the charitable trust must classify the payments as “non-charitable expenditure”.