Finance Act 2010

27 (1) CTA 2010 is amended as follows. U.K.

(2) In section 202 (meaning of “charity” in Chapter 2 of Part 6)—

(a) for “means” substitute “ includes ”, and

(b) omit paragraph (a).

(3) In section 217 (meaning of “charity” in Chapter 3 of Part 6)—

(a) for “means” substitute “ includes ”, and

(b) omit paragraph (a).

(4) Omit section 467 (meaning of “charitable company” in Part 11).

(5) In section 610(2)(a) (discretionary payments by trustees to companies), omit “as defined in section 467”.

(6) In section 1119 (definitions), omit the definition of “charity”.

(7) In Schedule 4 (index of defined expressions)—

(a) in the entry for “charitable company (in Part 11)”—

(i) omit “(in Part 11)”, and

(ii) for “section 467” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,

(b) in the entry for “charity (except in Chapters 2 and 3 of Part 6)” for “section 1119” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,

(c) in the entry for “charity (in Chapter 2 of Part 6)”, for “section 202” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act) ”, and

(d) in the entry for “charity (in Chapter 3 of Part 6)”, for “section 217” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act) ”.

Commencement Information

I1 Sch. 6 para. 27 in force at 8.3.2012 with effect as mentioned in art. 21 of the commencing S.I. by S.I. 2012/736, art. 21