http://www.legislation.gov.uk/uksi/2012/736/article/12/made

The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012

Charities

Stamp duties

Corporation tax

Tax

Grants for charities

en

King's Printer of Acts of Parliament

2018-03-02

CHARITIES

INCOME TAX

CAPITAL GAINS TAX

CORPORATION TAX

INHERITANCE TAX

STAMP DUTY

STAMP DUTY LAND TAX

STAMP DUTY RESERVE TAX

This Order applies the new definitions of “charity”, “charitable company” and “charitable trust” set out in Part 1 of Schedule 6 to the Finance Act 2010 (c.13) for the purposes of certain tax enactments. It does this by bringing into force amendments in Part 2 of Schedule 6 which remove existing definitions applying for the purposes of those enactments (see articles 3 to 22). On the coming into force of these amendments, the effect of paragraph 33(2) of Schedule 6 is that the new definitions will apply.