SCHEDULES
SCHEDULE 34Policies of life insurance etc: miscellaneous amendments
Part 2Charitable and non-charitable trusts
Interpretation
6
In section 539 of the Taxes Act 1988 (introductory) in subsection (3), insert each of the following definitions at the appropriate place—
““charitable trust” means any trust established for charitable purposes only;”;
““non-charitable trust” means any trust other than a charitable trust.”.