Part 2 Repeals of Superseded Definitions and other Consequential Amendments
Finance Act 2010 (2010 c 13) | Legislation

Part 2 Repeals of Superseded Definitions and other Consequential Amendments

FA 1982

8

In section 129(1) of FA 1982 (stamp duty: exemption from duty on grants, transfers to charities etc), for “a body of persons established for charitable purposes only or to the trustees of a trust so established†substitute “a charitable company or to the trustees of a charitable trustâ€.

FA 1983

9

In section 46(3) of FA 1983 (Historic Buildings and Monuments Commission for England) for “a body of persons established for charitable purposes only†substitute “a charitable companyâ€.

IHTA 1984

10

In section 272 of IHTA 1984 (general interpretation), omit the definitions of “charity†and “charitableâ€.

FA 1986

11

In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)—

(a)     in paragraph (a), for “a body of persons established for charitable purposes only†substitute “a charitable companyâ€, and

(b)     in paragraph (b), for “a trust so established†substitute “a charitable trustâ€.

FA 1989

12

In paragraph 4 of Schedule 5 to FA 1989 (employee share ownership trusts), omit sub-paragraph (10).

TCGA 1992

13

(1)     TCGA 1992 is amended as follows.

(2)     In section 222(8B)(b)(iii)

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