SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
Part 4Commencement
Commencement of Part 2
34
1
The repeal of the definition of “charity” in section 989 of ITA 2007 made by paragraph 23(6) above has effect—
a
so far as it applies for the purposes of Chapter 2 of Part 8 of that Act (gift aid), in relation to gifts made on or after 6 April 2010, and
b
so far as it applies for other purposes, in accordance with such provision as the Treasury may make by order.
2
The other amendments made by Part 2 come into force in accordance with such provision as the Treasury may make by order.
3
An order under this paragraph may—
a
make different provision for different purposes, and
b
include transitional provision and savings.
4
An order under this paragraph is to be made by statutory instrument.