Finance Act 2010

TCGA 1992E+W+S+N.I.

13(1)TCGA 1992 is amended as follows.E+W+S+N.I.

(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).