The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012 No. 736 (C. 18)

Paragraph 28 of Schedule 6 (amendment of TIOPA 2010)

22.  The amendment of section 326(3) of TIOPA 2010(1) (charities) made by paragraph 28 of Schedule 6 comes into force for accounting periods beginning on or after 1st April 2012.

(1)

2010 c. 8. Section 69(1) of the Finance Act 2010 (c. 13) provides that “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010.