(1) Expenditure that is charitable or connected with health, education or the environment of the descriptions specified in paragraph (2) is prescribed in relation to each of England, Wales, Scotland, Northern Ireland and the Isle of Man for the purposes of section 22(3)(d) of the Act.
(2) The descriptions of expenditure are—
(a) expenditure on or connected with the promotion of community learning;
(b) expenditure on or connected with the promotion of community safety and cohesion;
(c) expenditure on or connected with the promotion of physical and mental well being.
(3) The reference in paragraph (2)(b) to promoting community safety is to making communities places in which it is, or is perceived to be, safer to live or work, in particular by the reduction of actual or perceived levels of crime and other anti-social behaviour.