344 Definition of “charity” restricted to UK charities
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Charities and Community Amateur Sports Clubs

344  Definition of “charity” restricted to UK charities

(1)     In Part 1 of Schedule 6 to FA 2010 (definition of “charity” etc), in paragraph 2 (jurisdiction condition)—

(a)     in sub-paragraph (1) omit paragraph (b) (and the “or” before it);

(b)     omit sub-paragraphs (3) to (5).

(2)     In relation to a body of persons or trust that has asserted its status as a charity, the amendments made by this section have effect—

(a)     for the purposes of income tax, for the tax year 2024-25 and subsequent tax years;

(b)     for the purposes of capital gains tax, in relation to disposals made on or after 6 April 2024;

(c)     for the purposes of corporation tax, in relation to accounting periods beginning on or after 1 April 2024;

(d)     for the purposes of value added tax, in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2024;

(e)     for the purposes of inheritance tax, in relation to transfers of value made on or after 1 April 2024;

(f)     for the purposes of stamp duty, in relation to any instrument executed on or after 1 April 2024;

(g)     for the

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