173(1)Section 96 (construction of references to a “charity” etc.) is amended as follows.E+W
(2)In subsection (1) for the definition of “charity” substitute—
““charity” has the meaning given by section 1(1) of the Charities Act 2006;”.
(3)Omit—
(a)in the definition of “exempt charity” in subsection (1), the words “ (subject to section 24(8) above) ”, and
(b)subsection (4).
(4)In subsections (5) and (6) for “The Commissioners” substitute “ The Commission ”.
Commencement Information
I1Sch. 8 para. 173(1)(4) in force at 27.2.2007 by S.I. 2007/309, art. 2, Sch.
I2Sch. 8 para. 173(2)(3)(b) in force at 1.4.2008 by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)