Finance Act 2010 (c. 13)

Part 2 U.K. Anti-avoidance and revenue protection

Charities etc U.K.

30 Charities and community amateur sports clubs: definitions U.K.

Schedule 6 contains provision about the meaning of “charity” (and related expressions) and “community amateur sports club”.

31 Gifts of shares etc to charities U.K.

Schedule 7 contains provision about schemes to obtain or increase relief in respect of certain gifts to charities.

32 Miscellaneous amendments U.K.

Schedule 8 contains miscellaneous amendments of provisions relating to charities.