SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
Part 2Repeals of superseded definitions and other consequential amendments
ITTOIA 2005
21
1
ITTOIA 2005 is amended as follows.
2I1
In section 410(3)(b)
(when stock dividend income arises), for “trust established for charitable purposes only” substitute “
charitable trust
”
.
3I2
In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.
4I1
In section 568(3)
(special rule for certain income of trustees), for “trust established for charitable purposes” substitute “
charitable trust
”
.
5
In Part 2 of Schedule 4 (index of defined expressions)—
aI2
in the entry for “charitable trust (in Chapter 9 of Part 4)”—
i
omit “(in Chapter 9 of Part 4)”, and
ii
for “section 545(1)” substitute “
paragraph 1 of Schedule 6 to FA 2010
”
, and
bI1
in the entry for “charity”, for “section 989 of ITA 2007” substitute “
paragraph 1 of Schedule 6 to FA 2010
”
.