Finance Act 2010

Commencement of Part 2U.K.

34(1)The repeal of the definition of “charity” in section 989 of ITA 2007 made by paragraph 23(6) above has effect—U.K.

(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.