Definition of “charity” for the purposes of capital gains tax
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6.—(1) The definition of “charity” in section 1(1) of the Charities Act 2011 ceases to apply for the purposes of the enactments relating to capital gains tax to which it would otherwise apply.
(2) Accordingly, by virtue of paragraph 33(2) of Schedule 6 to the Finance Act 2010, the definition of “charity” in Part 1 of that Schedule applies for the purposes of those enactments.