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Statutory Instruments

2014 No. 1807

Charities

Income Tax

Capital Gains Tax

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Inheritance Tax

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Stamp Duty Land Tax

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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 2010 I2

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

( 1 )

2010 c.13 .

Status: There are outstanding changes not yet made by the editorial team to The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014 (2014/1807)
Version from: [subject to the status notice] 31 July 2014

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in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
I1 Reg. 1 in force at 31.7.2014, see reg. 1
I2 Reg. 2 in force at 31.7.2014, see reg. 1
Defined Term Section/Article ID Scope of Application

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Contains public sector information licensed under the Open Government Licence v3.0.