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Statutory Instruments

2010 No. 1904

Charities

Income Tax

Capital Gains Tax

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Value Added Tax

Inheritance Tax

Stamp Duty

Stamp Duty Land Tax

Stamp Duty Reserve Tax

The Taxes (Definition of Charity) (Relevant Territories) Regulations 2010

Made

23rd July 2010

Laid before the House of Commons

26th July 2010

Coming into force

20th August 2010

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2 of Schedule 6 to the Finance Act 2010( 1 ):

1. These Regulations may be cited as the Taxes (Definition of Charity) (Relevant Territories) Regulations 2010 and come into force on 20th August 2010.

2. The territories specified in the Schedule to these Regulations are relevant territories for the purposes of the meaning of a relevant territory in paragraph 2(3) of Schedule 6 to the Finance Act 2010 (the jurisdiction condition of the definition of “charity” in paragraph 1 of Schedule 6 to the Finance Act 2010).

Dave Hartnett

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

23rd July 2010

Regulation 2

SCHEDULE

( 1 )

2010 c. 13 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Taxes (Definition of Charity) (Relevant Territories) Regulations 2010 (2010/1904)

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