Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 2 U.K. Repeals of superseded definitions and other consequential amendments

IHTA 1984 U.K.

10 U.K. In section 272 of IHTA 1984 (general interpretation), omit the definitions of “charity” and “charitable”.

Commencement Information

I1 Sch. 6 para. 10 in force at 8.3.2012, with effect as mentioned in art. 5 of the commencing S.I. by S.I. 2012/736, art. 5