Statutory Instruments
2014 No. 1807
Charities
Income Tax
Capital Gains Tax
Corporation Tax
Value Added Tax
Inheritance Tax
Stamp Duty
Stamp Duty Land Tax
Stamp Duty Reserve Tax
Annual Tax On Enveloped Dwellings
The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014
Made
9th July 2014
Laid before the House of Commons
10th July 2014
Coming into force
31st July 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(3)(b) of Schedule 6 to the Finance Act 2010( 1 ):
Citation and commencement I1
1. These Regulations may be cited as the Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014 and come into force on 31st July 2014.
Amendment of the Taxes (Definition of Charity) (Relevant Territories) Regulations 2010I2
2. In the Schedule to the Taxes (Definition of Charity) (Relevant Territories) Regulations 2010( 2 ), after “The Republic of Iceland” insert “The Principality of Liechtenstein”.
Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th July 2014