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.