Applies the new definitions of ‘charity’, ‘charitable company’ and ‘charitable trust’ set out in Part 1 of Schedule 6 to the Finance Act 2010 for the purposes of certain tax enactments.
As specified
Enabling Power
Finance Act 2010 Sch 6, para 34(1)(b), (2), (3)
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. On the coming into force of these amendments, the effect of paragraph 33(2) of Schedule 6 is that the new definitions will apply.
The new definition of charity has already been applied for the purposes of Chapter 2 of Part 8 of the Income Tax Act 2007 (gift aid) . See also the Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012/735 which applies the new definition of ‘charity’ for the purposes of enactments relating to value added tax and of
