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registered charity

    132a charity:

      1. (a) registered on the Charity Commission's Register of Charities;
      1. (b) registered on the Scottish Charity Register;
      1. (c) registered on the Charity Commission of Northern Ireland's Register of Charities; or
      1. (d) that is or will be required to register on the register in (c) and which is recognised as a charity for tax purposes by Her Majesty's Revenue and Customs.