Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 2 U.K. Repeals of superseded definitions and other consequential amendments

CAA 2001 U.K.

16 U.K. 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)”.

Commencement Information

I1 Sch. 6 para. 16 in force at 8.3.2012, with effect as mentioned in art. 12 of the commencing S.I. by S.I. 2012/736, art. 12