SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 2Repeals of superseded definitions and other consequential amendments

FA 1986

11I1

In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)—

a

in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and

b

in paragraph (b), for “a trust so established” substitute “ a charitable trust ”.