This section has no associated Explanatory Notes
11U.K.In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)—
(a)in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and
(b)in paragraph (b), for “a trust so established” substitute “ a charitable trust ”.
Commencement Information
I1Sch. 6 para. 11 in force at 8.3.2012, with effect as mentioned in art. 6 of the commencing S.I. by S.I. 2012/736, art. 6