SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
Part 2Repeals of superseded definitions and other consequential amendments
ITEPA 2003
17I1
1
ITEPA 2003 is amended as follows.
2
In section 99(3)(b)(ii)
(accommodation provided for performance of duties), for “established for charitable purposes only” substitute “
a charitable company
”
.
3
In section 216(3)(b)
(provisions not applicable to lower-paid employments) for “established for charitable purposes only” substitute “
a charitable company
”
.
4
In section 223(7)(b)(ii)
(payments on account of director's tax other than by the director), for “established for charitable purposes only” substitute “
a charitable company
”
.
5
In section 290(5) (accommodation benefits of ministers of religion), omit the definition of “charity”.
6
In section 351 (expenses of ministers of religion), omit subsection (5).
7
In section 714(2) (payroll giving: meaning of “donation”), in the definition of “charity”, omit “means any body of persons or trust established for charitable purposes only and”.