SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 2Repeals of superseded definitions and other consequential amendments

ITTOIA 2005

I1I221

1

ITTOIA 2005 is amended as follows.

2

In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.

3

In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.

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5

In Part 2 of Schedule 4 (index of defined expressions)—

a

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

b

in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.