Finance Act 2015 (c. 11)

PART 4 U.K. Other provisions

Other tax-related matters U.K.

F1 122 Country-by-country reporting U.K.

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Textual Amendments

F1 S. 122 repealed (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 349(11)(b)

123 Status for tax purposes of certain bodies U.K.

In the enactments to which Part 1 of Schedule 6 to FA 2010 applies, any reference to a charity includes—

(a) the Commonwealth War Graves Commission, and

(b) the Imperial War Graves Endowment Fund Trustees.