SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

Part 2Repeals of superseded definitions and other consequential amendments

CAA 2001

16I1

In section 63(2) of CAA 2001 (cases in which disposal value is nil)—

a

in paragraph (a), omit “within the meaning of Part 10 of ITA 2007 (see section 519 of that Act)”, and

b

in paragraph (aa), omit “within the meaning of Part 11 of CTA 2010 (see section 467 of that Act)”.