The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012

• Citation: S.I. 2012/735
• Sections: 7

Section 1 Citation, commencement and effect

This Order may be cited as the Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 and comes into force on 1st April 2012.

Section 2 Citation, commencement and effect

(1) Article 5 has effect in relation to—

(a) a supply of goods or services (including anything treated as such a supply) made on or after 1st April 2012,

(b) an acquisition of goods from another member State on or after 1st April 2012, and

(c) an importation of goods from a place outside the member States on or after 1st April 2012.

(2) In paragraph (1)—

“acquisition of goods from another member State” shall be construed in accordance with section 11 of VATA 1994 ;

“another member State” has the meaning given by section 96(1) of VATA 1994 ;

“importation of goods from a place outside the member States” shall be construed in accordance with section 15 of VATA 1994;

“supply” shall be construed in accordance with section 5 of VATA 1994.

Section 3 Citation, commencement and effect

Article 6 has effect—

(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.

Section 4 Citation, commencement and effect

Article 7 has effect—

(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.

Section 5 Definition of “charity” for the purposes of value added tax

(1) The definition of “charity” in section 1(1) of the Charities Act 2011 ceases to apply for the purposes of enactments relating to value added tax to which it would otherwise apply.

(2) Accordingly, by virtue of paragraph 33(2) of Schedule 6 to the Finance Act 2010, the definition of “charity” in Part 1 of that Schedule applies for the purposes of those enactments.

Section 6 Definition of “charity” for the purposes of capital gains tax

(1) The definition of “charity” in section 1(1) of the Charities Act 2011 ceases to apply for the purposes of the enactments relating to capital gains tax to which it would otherwise apply.

(2) Accordingly, by virtue of paragraph 33(2) of Schedule 6 to the Finance Act 2010, the definition of “charity” in Part 1 of that Schedule applies for the purposes of those enactments.

Section 7 Amendment of CTA 2009

In Schedule 4 to CTA 2009 (index of defined expressions), in the entry for “charity”, for “section 1119 of CTA 2010 ” substitute “paragraph 1 of Schedule 6 to FA 2010 ”.