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1. These Regulations may be cited as the Taxes (Definition of Charity) (Relevant Territories) Regulations 2010 and come into force on 20th August 2010.
2. The territories specified in the Schedule to these Regulations are relevant territories for the purposes of the meaning of a relevant territory in paragraph 2(3) of Schedule 6 to the Finance Act 2010 (the jurisdiction condition of the definition of “charity” in paragraph 1 of Schedule 6 to the Finance Act 2010).
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
23rd July 2010
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