Finance Act 2010

21 (1) ITTOIA 2005 is amended as follows. U.K.

(2) In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.

(3) In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In Part 2 of Schedule 4 (index of defined expressions)—

(a) in the entry for “charitable trust (in Chapter 9 of Part 4)”—

(i) omit “(in Chapter 9 of Part 4)”, and

(ii) for “section 545(1)” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and

(b) in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.

Textual Amendments

F1 Sch. 6 para. 21(4) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 17

Commencement Information

I1 Sch. 6 para. 21(2)(4)(5)(b) in force at 8.3.2012 with effect as mentioned in art. 15(1) of the commencing S.I. by S.I. 2012/736, art. 15(1)

I2 Sch. 6 para. 21(3)(5)(a) in force at 8.3.2012 with effect as mentioned in art. 15(2) of the commencing S.I. by S.I. 2012/736, art. 15(2)(3)