Charities Citation and interpretation 1 1 This Order may be cited as the Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012. 2 In this Order “Schedule 6” means Schedule 6 to the Finance Act 2010 . Provisions coming into force 2 The repeals and other amendments made by Part 2 of Schedule 6 described in articles 3 to 22 of this Order come into force as follows. Paragraph 8 of Schedule 6 (amendment of FA 1982 ) 3 The amendment of section 129(1) of FA 1982 (stamp duty: exemption from duty on grants, transfers to charities etc ) made by paragraph 8 of Schedule 6 comes into force in relation to any conveyance, transfer or lease made or agreed to be made on or after 1st April 2012. Paragraph 9 of Schedule 6 (amendment of FA 1983 ) 4 The amendment of section 46(3) of FA 1983 (Historic Buildings and Monuments Commission for England) made by paragraph 9 of Schedule 6 comes into force on 1st April 2012. Paragraph 10 of Schedule 6 (amendment of IHTA 1984 ) 5 1 The repeal of the definitions of “charity” and “charitable” in section 272 of IHTA 1984 (general interpretation) made by paragraph 10 of Schedule 6 comes into force in relation to a transfer of value made on or after 1st April 2012. 2 In this article “transfer of value” has the meaning given by section 3 of IHTA 1984 . Paragraph 11 of Schedule 6 (amendment of FA 1986 ) 6 The amendment of section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge) made by paragraph 11 of Schedule 6 comes into force in relation to any agreement to transfer securities made on or after 1st April 2012. Paragraph 12 of Schedule 6 (amendment of FA 1989 ) 7 The repeal of sub-paragraph (10) of paragraph 4 of Schedule 5 to FA 1989 (employee share ownership trusts) made by paragraph 12 of Schedule 6 comes into force in relation to trusts established on or after 6th April 2012. Paragraph 13 of Schedule 6 (amendment of TCGA 1992 ) 8 1 The amendment of section 222(8B)(b)(iii) of TCGA 1992 (relief on disposal of private residence) made by paragraph 13(1) and (2) of Schedule 6 comes into force in relation to living accommodation provided for a director on or after 6th April 2012 if that accommodation was not already provided for the director immediately before that date. 2 In this article “director” has the meaning given by section 222(8D) of TCGA 1992 . 9 1 The repeals mentioned in paragraph (2) come into force— a for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and b for capital gains tax purposes, for the tax year 2012-13 and subsequent tax years. 2 The repeals referred to in paragraph (1) are— a the repeal of section 256(6) and (8) of TCGA 1992 (charities) made by paragraph 13(1) and (3) of Schedule 6, b the repeal of section 256C(6) of TCGA 1992 (attributing gains to the non-exempt amount: charitable companies) made by paragraph 13(1) and (4) of Schedule 6, and c the repeal of section 256D(7) of TCGA 1992 (how gains are attributed to the non-exempt amount: charitable companies) made by paragraph 13(1) and (5) of Schedule 6. Paragraph 15 of Schedule 6 (amendment of FA 1999 ) 10 The amendments of paragraph 6(3) of Schedule 19 to FA 1999 (exclusion of charge to stamp duty reserve tax in certain cases of change of ownership) made by paragraph 15(1) and (2) of Schedule 6 come into force in relation to surrenders (within the meaning given by paragraph 2(1) of Schedule 19 to FA 1999) occurring on or after 1st April 2012. 11 The amendment of paragraph 15(c) of Schedule 19 to FA 1999 made by paragraph 15(1) and (3) of Schedule 6 comes into force on 1st April 2012. Paragraph 16 of Schedule 6 (amendment of CAA 2001 ) 12 The amendments of section 63(2)(a) and (aa) of CAA 2001 (cases in which disposal value is nil) made by paragraph 16 of Schedule 6 come into force— a for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and b for income tax purposes, for the tax year 2012-13 and subsequent tax years. Paragraph 17 of Schedule 6 (amendment of ITEPA 2003 ) 13 The amendments of ITEPA 2003 made by paragraph 17 of Schedule 6 come into force for the tax year 2012-13 and subsequent tax years. Paragraphs 18, 19 and 20 of Schedule 6 (amendment of FA 2003 ) 14 1 The— a repeal of sub-paragraph (4) of paragraph 1 of Schedule 8 to FA 2003 ( SDLT : charities relief), and b amendment of sub-paragraph (2) of paragraph 4 of Schedule 8 to FA 2003 (SDLT: charitable trusts) made by paragraphs 18,19 and 20 of Schedule 6 come into force in relation to a land transaction of which the effective date is on or after 1st April 2012. 2 In this article “land transaction” has the meaning given by section 43 of FA 2003 and “effective date” has the meaning given by section 119 of that Act . Paragraph 21 of Schedule 6 (amendment of ITTOIA 2005 ) 15 1 Subject to the following provisions of this article, the amendments of ITTOIA 2005 made by paragraph 21 of Schedule 6 come into force for the tax year 2012-13 and subsequent tax years. 2 The amendments mentioned in paragraph (3) come into force in relation to insurances and contracts made on or after 6th April 2012. 3 The amendments referred to in paragraph (2) are— a the amendment of section 545(1) of ITTOIA 2005 (definitions for Chapter 9 of Part 4) made by paragraph 21(1) and (3) of Schedule 6, and b the amendment of Part 2 of Schedule 4 to ITTOIA 2005 (index of defined expressions) made by paragraph 21(1) and (5)(a) of Schedule 6, so far as the amendment applies in relation to Chapter 9 of Part 4 of ITTOIA 2005. Paragraph 22 of Schedule 6 (amendment of F (No.2)A 2005) 16 The amendment of section 18(3)(b)(i) of F(No.2)A 2005 (authorised investment funds: specific powers) made by paragraph 22 of Schedule 6 comes into force on 1st April 2012. Paragraph 23 of Schedule 6 (amendment of ITA 2007 ) 17 The amendments of ITA 2007 made by paragraph 23(1) to (5) and (7) of Schedule 6 come into force for the tax year 2012-13 and subsequent tax years. 18 The repeal of the definition of “charity” in section 989 of ITA 2007 made by paragraph 23(1) and (6) of Schedule 6, so far as it applies for purposes other than those of Chapter 2 of Part 8 of that Act, comes into force for the tax year 2012-13 and subsequent tax years. Paragraph 24 of Schedule 6 (amendment of FA 2008 ) 19 The repeal of the definition of “charity” in paragraph 60(2) of Schedule 36 to FA 2008 (references to carrying on a business) made by paragraph 24 of Schedule 6 comes into force on 1st April 2012. Paragraph 26 of Schedule 6 (amendment of FA 2009 ) 20 The repeal of the definition of “charity” in paragraph 8 of Schedule 49 to FA 2009 (general interpretation) made by paragraph 26 of Schedule 6 comes into force on 1st April 2012. Paragraph 27 of Schedule 6 (amendment of CTA 2010 ) 21 The amendments of CTA 2010 made by paragraph 27 of Schedule 6 come into force— a for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and b for income tax purposes, for the tax year 2012-13 and subsequent tax years. Paragraph 28 of Schedule 6 (amendment of TIOPA 2010 ) 22 The amendment of section 326(3) of TIOPA 2010 (charities) made by paragraph 28 of Schedule 6 comes into force for accounting periods beginning on or after 1st April 2012. Michael Fabricant James Duddridge Two of the Lords Commissioners of Her Majesty’s Treasury 8th March 2012