SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
Part 2Repeals of superseded definitions and other consequential amendments
13TCGA 1992
1
TCGA 1992 is amended as follows.
2
In section 222(8B)(b)(iii) (relief on disposal of private residence), for “established for charitable purposes only” substitute “a charitable company”.
3
In section 256 (charities), omit subsections (6) and (8).
4
In section 256C (attributing gains to the non-exempt amount: charitable companies), omit subsection (6).
5
In section 256D (how gains are attributed to the non-exempt amount: charitable companies), omit subsection (7).