Introductory Text
1.Citation, commencement and effect
2.(1) Article 5 has effect in relation to—
3.Article 6 has effect— (a) for corporation tax purposes, for...
4.Article 7 has effect— (a) for corporation tax purposes, for...
5.Definition of “charity” for the purposes of value added tax
6.Definition of “charity” for the purposes of capital gains tax
7.Amendment of CTA 2009
Signature
Explanatory Note