This section has no associated Explanatory Notes
328U.K.In section 63(2) (cases in which disposal value is nil)—
(a)in paragraph (a) for the words from “charity” to the end substitute “ charitable trust within the meaning of Part 10 of ITA 2007 (see section 519 of that Act) ”,
(b)after paragraph (a) insert—
“(aa)to a charitable company within the meaning of Part 11 of CTA 2010 (see section 467 of that Act),
(ab)to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),”, and
(c)in paragraph (b) for “section 507(1) of ICTA” substitute “ section 468 of CTA 2010 ”.