Finance Act 2010 Sch 6 para 11

Sch 6 para 11

In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)— (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 ” .

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