Source: http://www.legislation.gov.uk/ukpga/2010/13/schedule/6?timeline=true
Timestamp: 2013-05-24 16:06:43
Document Index: 224547086

Matched Legal Cases: ['art 1', 'art 2', 'art 10', 'art 11', 'art 4', 'art 2', 'art 4', 'art 4', 'art 10', 'art 10', 'art 8', 'art 8', 'art 6', 'art 6', 'art 11', 'art 11', 'art 11', 'art 6', 'art 6', 'art 6', 'art 1', 'art 3', 'art 13', 'art 4', 'art 1', 'art 1', 'art 2', 'art 2', 'art 8', 'art 2', 'art 3', 'art 3']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2010You are here:2010 c. 13SCHEDULE 6Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ScheduleNext: SchedulePlain ViewPrint Options
Changes over time for: SCHEDULE 6Alternative versions:06/04/2010 - Amendment08/04/2010 - Amendment19/07/2011 - Amendment14/03/2012 - AmendmentChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 6 para. 31 omitted by 2012 c. 14 s. 52(2)Section 30SCHEDULE 6E+W+S+N.I.Charities and community amateur sports clubs: definitionsThis schedule has no associated Explanatory Notes Part 1 E+W+S+N.I.Definition of “charity”, “charitable company” and “charitable trust”Definition of “charity” etcE+W+S+N.I.1(1)For the purposes of the enactments to which this Part applies “charity” means a body of persons or trust that—E+W+S+N.I.(a)is established for charitable purposes only,(b)meets the jurisdiction condition (see paragraph 2),(c)meets the registration condition (see paragraph 3), and(d)meets the management condition (see paragraph 4).(2)For the purposes of the enactments to which this Part applies—“charitable company” means a charity that is a body of persons;
(3)Sub-paragraphs (1) and (2) are subject to any express provision to the contrary.(4)For the meaning of “charitable purpose”, [F1see section 2 of the Charities Act 2011](which—(a)applies regardless of where the body of persons or trust in question is established, and(b)for this purpose forms part of the law of each part of the United Kingdom [F2(see sections 7 and 8 of that Act)]).Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1Words in Sch. 6 para. 1(4) substituted (14.3.2012) by Charities Act 2011 (c. 25), ss. 354, 355, Sch. 7 para. 143(2)(a) (with s. 20(2), Sch. 8)F2Words in Sch. 6 para. 1(4)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), ss. 354, 355, Sch. 7 para. 143(2)(b) (with s. 20(2), Sch. 8)Jurisdiction conditionE+W+S+N.I.2(1)A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of—E+W+S+N.I.(a)a relevant UK court in the exercise of its jurisdiction with respect to charities, or(b)any other court in the exercise of a corresponding jurisdiction under the law of a relevant territory.(2)In sub-paragraph (1)(a) “a relevant UK court” means—(a)the High Court,(b)the Court of Session, or(c)the High Court in Northern Ireland.(3)In sub-paragraph (1)(b) “a relevant territory” means—(a)a member State other than the United Kingdom, or(b)a territory specified in regulations made by the Commissioners for Her Majesty's Revenue and Customs.(4)Regulations under this paragraph are to be made by statutory instrument.(5)A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.Registration conditionE+W+S+N.I.3(1)A body of persons or trust meets the registration condition if—E+W+S+N.I.(a)in the case of a body of persons or trust that is a charity [F3within the meaning of section 10 of the Charities Act 2011], condition A is met, and(b)in the case of any other body of persons or trust, condition B is met.(2)Condition A is that the body of persons or trust has complied with any requirement to be registered in the register of charities kept under [F4section 29 of the Charities Act 2011].(3)Condition B is that the body of persons or trust has complied with any requirement under the law of a territory outside England and Wales to be registered in a register corresponding to that mentioned in sub-paragraph (2).Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F3Words in Sch. 6 para. 3(1)(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), ss. 354, 355, Sch. 7 para. 143(3) (with s. 20(2), Sch. 8)F4Words in Sch. 6 para. 3(2) substituted (14.3.2012) by Charities Act 2011 (c. 25), ss. 354, 355, Sch. 7 para. 143(4) (with s. 20(2), Sch. 8)Management conditionE+W+S+N.I.4(1)A body of persons or trust meets the management condition if its managers are fit and proper persons to be managers of the body or trust.E+W+S+N.I.(2)In this paragraph “managers”, in relation to a body of persons or trust, means the persons having the general control and management of the administration of the body or trust.Periods over which management condition treated as metE+W+S+N.I.5(1)This paragraph applies in relation to any period throughout which the management condition is not met.E+W+S+N.I.(2)The management condition is treated as met throughout the period if the Commissioners for Her Majesty's Revenue and Customs consider that—(a)the failure to meet the management condition has not prejudiced the charitable purposes of the body or trust, or(b)it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.Publication of names and addresses of bodies or trusts regarded by HMRC as charitiesE+W+S+N.I.6Her Majesty's Revenue and Customs may publish the name and address of any body of persons or trust that appears to them to meet, or at any time to have met, the definition of a charity in paragraph 1.E+W+S+N.I.Enactments to which this Part appliesE+W+S+N.I.7The enactments to which this Part applies are the enactments relating to—E+W+S+N.I.(a)income tax(b)capital gains tax,(c)corporation tax,(d)value added tax,(e)inheritance tax,(f)stamp duty,(g)stamp duty land tax, and(h)stamp duty reserve tax. Part 2 E+W+S+N.I.Repeals of superseded definitions and other consequential amendmentsFA 1982E+W+S+N.I.8In 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 trust ”.E+W+S+N.I.FA 1983E+W+S+N.I.9In 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 company ”.E+W+S+N.I.IHTA 1984E+W+S+N.I.10In section 272 of IHTA 1984 (general interpretation), omit the definitions of “charity” and “charitable”.E+W+S+N.I.FA 1986E+W+S+N.I.11In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)—E+W+S+N.I.(a)in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and(b)in paragraph (b), for “a trust so established” substitute “ a charitable trust ”.FA 1989E+W+S+N.I.12In paragraph 4 of Schedule 5 to FA 1989 (employee share ownership trusts), omit sub-paragraph (10).E+W+S+N.I.TCGA 1992E+W+S+N.I.13(1)TCGA 1992 is amended as follows.E+W+S+N.I.(2)In section 222(8B)(b)(iii) (relief on disposal of private residence), for “established for charitable purposes only” substitute “ a charitable company ”.(3)In section 256 (charities), omit subsections (6) and (8).(4)In section 256C (attributing gains to the non-exempt amount: charitable companies), omit subsection (6).(5)In section 256D (how gains are attributed to the non-exempt amount: charitable companies), omit subsection (7).F(No.2)A 1997E+W+S+N.I.14F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F5Sch. 6 para. 14 repealed (19.7.2011) by Finance Act 2011 (c. 11), s. 91, Sch. 26 para. 1(2)(b)(ii)FA 1999E+W+S+N.I.15(1)Schedule 19 to FA 1999 (stamp duty and stamp duty reserve tax: unit trusts) is amended as follows.E+W+S+N.I.(2)In paragraph 6(3)—(a)in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and(b)in paragraph (b), for “a trust established for those purposes only” substitute “ a charitable trust ”.(3)In paragraph 15(c), for “bodies of persons established for charitable purposes only or trustees of trusts so established” substitute “ charitable companies or trustees of charitable trusts ”.CAA 2001E+W+S+N.I.16In section 63(2) of CAA 2001 (cases in which disposal value is nil)—E+W+S+N.I.(a)in paragraph (a), omit “within the meaning of Part 10 of ITA 2007 (see section 519 of that Act)”, and(b)in paragraph (aa), omit “within the meaning of Part 11 of CTA 2010 (see section 467 of that Act)”.ITEPA 2003E+W+S+N.I.17(1)ITEPA 2003 is amended as follows.E+W+S+N.I.(2)In section 99(3)(b)(ii) (accommodation provided for performance of duties), for “established for charitable purposes only” substitute “ a charitable company ”.(3)In section 216(3)(b) (provisions not applicable to lower-paid employments) for “established for charitable purposes only” substitute “ a charitable company ”.(4)In section 223(7)(b)(ii) (payments on account of director's tax other than by the director), for “established for charitable purposes only” substitute “ a charitable company ”.(5)In section 290(5) (accommodation benefits of ministers of religion), omit the definition of “charity”.(6)In section 351 (expenses of ministers of religion), omit subsection (5).(7)In section 714(2) (payroll giving: meaning of “donation”), in the definition of “charity”, omit “means any body of persons or trust established for charitable purposes only and”.FA 2003E+W+S+N.I.18Schedule 8 to FA 2003 (SDLT: charities relief) is amended as follows.E+W+S+N.I.19In paragraph 1 (charities relief), omit sub-paragraph (4).E+W+S+N.I.20In paragraph 4 (charitable trusts), in sub-paragraph (2), omit “and “charity” has the same meaning as in paragraph 1”.E+W+S+N.I.ITTOIA 2005E+W+S+N.I.21(1)ITTOIA 2005 is amended as follows.E+W+S+N.I.(2)In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.(3)In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.(4)In section 568(3) (special rule for certain income of trustees), for “trust established for charitable purposes” substitute “ charitable trust ”.(5)In Part 2 of Schedule 4 (index of defined expressions)—(a)in the entry for “charitable trust (in Chapter 9 of Part 4)”—(i)omit “(in Chapter 9 of Part 4)”, and(ii)for “section 545(1)” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and(b)in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.F(No.2)A 2005E+W+S+N.I.22In section 18(3)(b)(i) of F(No.2)A 2005 (authorised unit trusts and OEICS: specific powers) omit “(within the meaning of section 989 of ITA 2007)”.E+W+S+N.I.ITA 2007E+W+S+N.I.23(1)ITA 2007 is amended as follows.E+W+S+N.I.(2)In section 479(1)(b) (special rates for trustees' income), for “trust established for charitable purposes only” substitute “ charitable trust ”.(3)In section 481(1)(c) (other special rates for trustees), for “trust established for charitable purposes only” substitute “ charitable trust ”.(4)Omit section 519 (meaning of “charitable trust”).(5)In section 873(2) (discretionary or accumulation settlements), in paragraphs (a) and (b), for “trust established for charitable purposes only” substitute “ charitable trust ”.(6)In section 989 (definitions), omit the definition of “charity”.(7)In Schedule 4 (index of defined expressions)—(a)in the entry for “charitable trust (in Part 10)”—(i)omit “(in Part 10)”, and(ii)for “section 519” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and(b)in the entries for “charity”, “charity (in Chapter 2 of Part 8)” and “charity (in Chapter 3 of Part 8)”, for “section 989” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.FA 2008E+W+S+N.I.24In paragraph 60(2) of Schedule 36 to FA 2008 (references to carrying on a business), omit the definition of “charity”.E+W+S+N.I.CTA 2009E+W+S+N.I.25(1)CTA 2009 is amended as follows.E+W+S+N.I.(2)In section 1319 (other definitions), omit the definition of “charity”.(3)In Schedule 4 (index of defined expressions), in the entry for “charity”, for “section 1319” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.FA 2009E+W+S+N.I.26In paragraph 8 of Schedule 49 to FA 2009 (general interpretation), omit the definition of “charity”.E+W+S+N.I.CTA 2010E+W+S+N.I.27(1)CTA 2010 is amended as follows.E+W+S+N.I.(2)In section 202 (meaning of “charity” in Chapter 2 of Part 6)—(a)for “means” substitute “ includes ”, and(b)omit paragraph (a).(3)In section 217 (meaning of “charity” in Chapter 3 of Part 6)—(a)for “means” substitute “ includes ”, and(b)omit paragraph (a).(4)Omit section 467 (meaning of “charitable company” in Part 11).(5)In section 610(2)(a) (discretionary payments by trustees to companies), omit “as defined in section 467”.(6)In section 1119 (definitions), omit the definition of “charity”.(7)In Schedule 4 (index of defined expressions)—(a)in the entry for “charitable company (in Part 11)”—(i)omit “(in Part 11)”, and(ii)for “section 467” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,(b)in the entry for “charity (except in Chapters 2 and 3 of Part 6)” for “section 1119” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”,(c)in the entry for “charity (in Chapter 2 of Part 6)”, for “section 202” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act) ”, and(d)in the entry for “charity (in Chapter 3 of Part 6)”, for “section 217” substitute “ paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act) ”.TIOPA 2010E+W+S+N.I.28In section 326(3) of TIOPA 2010 (charities), omit the definition of “charity” and the “and” immediately after it.E+W+S+N.I.Power to make further consequential provisionE+W+S+N.I.29(1)The Commissioners for Her Majesty's Revenue and Customs may by order make such further consequential, incidental, supplemental, transitional or transitory provision or saving as appears appropriate in consequence of, or otherwise in connection with, Part 1.E+W+S+N.I.(2)An order under this paragraph may—(a)make different provision for different purposes, and(b)make provision repealing, revoking or otherwise amending any enactment or instrument (whenever passed or made).(3)An order under this paragraph is to be made by statutory instrument.(4)A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of an order of the House of Commons. Part 3 E+W+S+N.I.Meaning of “community amateur sports club”30Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs) is amended as follows.E+W+S+N.I.31In section 658(1) (meaning) omit the “and” at the end of paragraph (b) and after paragraph (c) insert—E+W+S+N.I.“(d)meets the location condition (see section 661A), and
(e)meets the management condition (see section 661B).”
32After section 661 insert—E+W+S+N.I.“661AThe location condition(1)A club meets the location condition for the purposes of section 658 if—
Part 4 E+W+S+N.I.CommencementCommencement of Part 1E+W+S+N.I.33(1)Part 1 is treated as having come into force on 6 April 2010.E+W+S+N.I.(2)But the definitions of “charity”, “charitable company” and “charitable trust” in that Part do not apply for the purposes of an enactment in relation to which, on that date, another definition applies until such time as that other definition ceases to have effect on the coming into force of provision made by or under Part 2.(3)For provision about the coming into force of provision made by that Part, see paragraph 34.Commencement of Part 2E+W+S+N.I.34(1)The repeal of the definition of “charity” in section 989 of ITA 2007 made by paragraph 23(6) above has effect—E+W+S+N.I.(a)so far as it applies for the purposes of Chapter 2 of Part 8 of that Act (gift aid), in relation to gifts made on or after 6 April 2010, and(b)so far as it applies for other purposes, in accordance with such provision as the Treasury may make by order.(2)The other amendments made by Part 2 come into force in accordance with such provision as the Treasury may make by order.(3)An order under this paragraph may—(a)make different provision for different purposes, and(b)include transitional provision and savings.(4)An order under this paragraph is to be made by statutory instrument.Commencement of Part 3E+W+S+N.I.35The amendments made by Part 3 are treated as having come into force on 6 April 2010.E+W+S+N.I.Previous: ScheduleNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Schedule onlyPDF This Schedule onlyWeb page This Schedule onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open Schedules only The Schedules only you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceExplanatory Notes