1. Income Tax Special Purposes Commissioners v Pemsel [1891] AC 531.
2. Charities Bill 2004, cl 2(2).
3. Charities Bill 2004, cl 3(2).
4. Charities Act 1993, s 1B(2) and (3), to be inserted by the Charities Bill 2004, cl 7. Currently, the Commission is charged with “promoting the effective use of charitable resources” (Charities Act 1993, s 1(3)).