SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 2Repeals of superseded definitions and other consequential amendments

FA 1999

15

1

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

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 ”.