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The Taxes (Definition of Charity) (Relevant Territories) Regulations 2010
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- UK Statutory Instruments
- 2010 No. 1904
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 20th August 2010, specify the Republic of Iceland and the Kingdom of Norway as relevant territories for the purposes of the meaning of a relevant territory in paragraph 2(3) of Schedule 6 to the Finance Act 2010 (c. 13) (the jurisdiction condition of the definition of “charity” in paragraph 1 of Schedule 6 to the Finance Act 2010).
A full and final impact assessment has not been produced for this instrument as a negligible impact on the private and voluntary sectors is foreseen.
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