SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
Part 2Repeals of superseded definitions and other consequential amendments
FA 1986
11I1
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
”
.