SCHEDULES

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

Part 2 U.K.Repeals of superseded definitions and other consequential amendments

FA 1999 U.K.

15 (1) Schedule 19 to FA 1999 (stamp duty and stamp duty reserve tax: unit trusts) is amended as follows. U.K.

F1 (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In paragraph 15(c), for “bodies of persons established for charitable purposes only or trustees of trusts so established” substitute “ charitable companies or trustees of charitable trusts ”.

Textual Amendments

F1 Sch. 6 para. 15(2) omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(3)(e)

Commencement Information

I1 Sch. 6 para. 15(2) in force at 8.3.2012 with effect as mentioned in art. 10 of the commencing S.I. by S.I. 2012/736, art. 10

I2 Sch. 6 para. 15(3) in force at 1.4.2012 by S.I. 2012/736, art. 11