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Part 2 U.K. Repeals of superseded definitions and other consequential amendments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 2003 U.K.

18 U.K. Schedule 8 to FA 2003 (SDLT: charities relief) is amended as follows.

19 U.K. In paragraph 1 (charities relief), omit sub-paragraph (4).

Commencement Information

I1 Sch. 6 para. 19 in force at 8.3.2012, with effect as mentioned in art. 14 of the commencing S.I. by S.I. 2012/736, art. 14

20 U.K. In paragraph 4 (charitable trusts), in sub-paragraph (2), omit “and “charity” has the same meaning as in paragraph 1”.

Commencement Information

I2 Sch. 6 para. 20 in force at 8.3.2012 with effect as mentioned in art. 14 of the commencing S.I. by S.I. 2012/736, art. 14