Statutory Instruments
Charities
Income Tax
Capital Gains Tax
Corporation Tax
Value Added Tax
Inheritance Tax
Stamp Duty
Stamp Duty Land Tax
Stamp Duty Reserve Tax
Made
23rd July 2010
Laid before the House of Commons
26th July 2010
Coming into force
20th August 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2 of Schedule 6 to the Finance Act 2010(1):
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
Regulation 2
The Republic of Iceland
The Kingdom of Norway
(This note is not part of the Regulations)
These Regulations, which come into force on 20th August 2010, specify the Republic of Iceland and the Kingdom of Norway as relevant territories for the purposes of the meaning of a relevant territory in paragraph 2(3) of Schedule 6 to the Finance Act 2010 (c. 13) (the jurisdiction condition of the definition of “charity” in paragraph 1 of Schedule 6 to the Finance Act 2010).
A full and final impact assessment has not been produced for this instrument as a negligible impact on the private and voluntary sectors is foreseen.