Finance Act 2010

17 (1) ITEPA 2003 is amended as follows. U.K.

(2) In section 99(3)(b)(ii) (accommodation provided for performance of duties), for “established for charitable purposes only” substitute “ a charitable company ”.

(3) In section 216(3)(b) (provisions not applicable to lower-paid employments) for “established for charitable purposes only” substitute “ a charitable company ”.

(4) In section 223(7)(b)(ii) (payments on account of director's tax other than by the director), for “established for charitable purposes only” substitute “ a charitable company ”.

(5) In section 290(5) (accommodation benefits of ministers of religion), omit the definition of “charity”.

(6) In section 351 (expenses of ministers of religion), omit subsection (5).

(7) In section 714(2) (payroll giving: meaning of “donation”), in the definition of “charity”, omit “means any body of persons or trust established for charitable purposes only and”.

Commencement Information

I1 Sch. 6 para. 17 in force at 8.3.2012, with effect as mentioned in art. 13 of the commencing S.I. by S.I. 2012/736, art. 13