Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 2 U.K. Repeals of superseded definitions and other consequential amendments

FA 1999 U.K.

15 (1) Schedule 19 to FA 1999 (stamp duty and stamp duty reserve tax: unit trusts) is amended as follows. U.K.

(2) In paragraph 6(3)—

(a) in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and

(b) in paragraph (b), for “a trust established for those purposes only” substitute “ a charitable trust ”.

(3) In paragraph 15(c), for “bodies of persons established for charitable purposes only or trustees of trusts so established” substitute “ charitable companies or trustees of charitable trusts ”.

Commencement Information

I1 Sch. 6 para. 15(2) in force at 8.3.2012 with effect as mentioned in art. 10 of the commencing S.I. by S.I. 2012/736, art. 10

I2 Sch. 6 para. 15(3) in force at 1.4.2012 by S.I. 2012/736, art. 11