Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 2 U.K. Repeals of superseded definitions and other consequential amendments

FA 1986 U.K.

11 U.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

I1 Sch. 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