TCGA 1992U.K.
13(1)TCGA 1992 is amended as follows.U.K.
(2)In section 222(8B)(b)(iii) (relief on disposal of private residence), for “established for charitable purposes only” substitute “ a charitable company ”.
(3)In section 256 (charities), omit subsections (6) and (8).
(4)In section 256C (attributing gains to the non-exempt amount: charitable companies), omit subsection (6).
(5)In section 256D (how gains are attributed to the non-exempt amount: charitable companies), omit subsection (7).
Commencement Information
I1Sch. 6 para. 13(2) in force at 8.3.2012, with effect as mentioned in art. 8 of the commencing S.I. by S.I. 2012/736, art. 8
I2Sch. 6 para. 13(3)(4)(5) in force at 8.3.2012, with effect as mentioned in art. 9 of the commencing S.I. by S.I. 2012/736, art. 9