Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Charities Act (Northern Ireland) 2008 (c. 12 (N.I.)) U.K.

585 U.K. The Charities Act (Northern Ireland) 2008 is amended as follows.

586 U.K. In section 5(4) for the words from “a club” to the end substitute “ a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs). ”

587 (1) Amend section 45 as follows. U.K.

(2) In subsection (1)—

(a) omit “section 505 of the Income and Corporation Taxes Act 1988 (c. 1) or”, and

(b) after “2007 (c. 3)” insert “ , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, ”.

(3) In subsection (2)—

(a) omit “section 505 of the Income and Corporation Taxes Act 1988 or”, and

(b) after “2007” insert “ , or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010, ”.

(4) After subsection (2) insert—

“(3) For the purposes of this section relief under any provision of Part 11 of the Corporation Tax Act 2010 other than—

(a) section 480 (exemption for profits of small-scale trades), and

(b) section 481 (exemption from charges under provisions to which section 1173 applies),

is qualifying relief under that Part.”