There are currently no known outstanding effects for the Finance Act 2010, Paragraph 21.
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
F1Sch. 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
I1Sch. 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)
I2Sch. 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)
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