SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 2Repeals of superseded definitions and other consequential amendments

CTA 2010

27I1

1

CTA 2010 is amended as follows.

2

In section 202 (meaning of “charity” in Chapter 2 of Part 6)—

a

for “means” substitute “ includes ”, and

b

omit paragraph (a).

3

In section 217 (meaning of “charity” in Chapter 3 of Part 6)—

a

for “means” substitute “ includes ”, and

b

omit paragraph (a).

4

Omit section 467 (meaning of “charitable company” in Part 11).

5

In section 610(2)(a) (discretionary payments by trustees to companies), omit “as defined in section 467”.

6

In section 1119 (definitions), omit the definition of “charity”.

7

In Schedule 4 (index of defined expressions)—

a

in the entry for “charitable company (in Part 11)”—

i

omit “(in Part 11)”, and

ii

for “section 467” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,

b

in the entry for “charity (except in Chapters 2 and 3 of Part 6)” for “section 1119” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,

c

in the entry for “charity (in Chapter 2 of Part 6)”, for “section 202” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act) ”, and

d

in the entry for “charity (in Chapter 3 of Part 6)”, for “section 217” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act) ”.