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Finance Act 2010

Finance Act 2010 Sch 6 para 13

Sch 6 para 13

(1) TCGA 1992 is amended as follows. (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).

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