Paragraph 10 of Schedule 6 (amendment of IHTA 1984)5.
(1)
The repeal of the definitions of “charity” and “charitable” in section 272 of IHTA 19845 (general interpretation) made by paragraph 10 of Schedule 6 comes into force in relation to a transfer of value made on or after 1st April 2012.
(2)
In this article “transfer of value” has the meaning given by section 3 of IHTA 19846.