Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 2 U.K. Repeals of superseded definitions and other consequential amendments

ITTOIA 2005 U.K.

21 (1) ITTOIA 2005 is amended as follows. U.K.

(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”.

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 ”.

Textual Amendments

F1 Sch. 6 para. 21(4) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 17

Commencement Information

I1 Sch. 6 para. 21(2)(4)(5)(b) in force at 8.3.2012 with effect as mentioned in art. 15(1) of the commencing S.I. by S.I. 2012/736, art. 15(1)

I2 Sch. 6 para. 21(3)(5)(a) in force at 8.3.2012 with effect as mentioned in art. 15(2) of the commencing S.I. by S.I. 2012/736, art. 15(2)(3)