Sch 6 para 23
(1) ITA 2007 is amended as follows. (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 ” .