SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 1Definition of “charity”, “charitable company” and “charitable trust”

Enactments to which this Part applies

7

The enactments to which this Part applies are the enactments relating to—

a

income tax

b

capital gains tax,

c

corporation tax,

d

value added tax,

e

inheritance tax,

f

stamp duty,

g

stamp duty land tax, and

h

stamp duty reserve tax.