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Part 2Repeals of superseded definitions and other consequential amendments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”.