Finance Act 2010

ITTOIA 2005E+W+S+N.I.

21(1)ITTOIA 2005 is amended as follows.E+W+S+N.I.

(2)In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.

(3)In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.

(4)In section 568(3) (special rule for certain income of trustees), for “trust established for charitable purposes” substitute “ charitable trust ”.

(5)In Part 2 of Schedule 4 (index of defined expressions)—

(a)in the entry for “charitable trust (in Chapter 9 of Part 4)”—

(i)omit “(in Chapter 9 of Part 4)”, and

(ii)for “section 545(1)” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and

(b)in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 6 para. 21(2)(4)(5)(b) in force at 8.3.2012 with effect as mentioned in art. 15(1) of the commencing S.I. by S.I. 2012/736, art. 15(1)

I2Sch. 6 para. 21(3)(5)(a) in force at 8.3.2012 with effect as mentioned in art. 15(2) of the commencing S.I. by S.I. 2012/736, art. 15(2)(3)