Part 2Anti-avoidance and revenue protection
Charities etc
30Charities and community amateur sports clubs: definitions
Schedule 6 contains provision about the meaning of “charity” (and related expressions) and “community amateur sports club”.
31Gifts of shares etc to charities
Schedule 7 contains provision about schemes to obtain or increase relief in respect of certain gifts to charities.
32Miscellaneous amendments
Schedule 8 contains miscellaneous amendments of provisions relating to charities.