The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order, SI 2012/735, applies a new definition of ‘charity’ for the purposes of VAT and capital gains tax.
The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order, SI 2012/736, applies new definitions of ‘charity’, ‘charitable company’ and ‘charitable trust’ for the purposes of tax enactments relating to income tax, capital gains tax, corporation tax, inheritance tax, stamp duty, stamp duty land tax and stamp duty reserve tax.
The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order, SI 2012/735, applies a new definition of ‘charity’ for the purposes of VAT and capital gains tax.
The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order, SI 2012/736, applies new definitions of ‘charity’, ‘charitable company’ and ‘charitable trust’ for the purposes of tax enactments relating to income tax, capital gains tax, corporation tax, inheritance tax, stamp duty, stamp duty land tax and stamp duty reserve tax.
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