Part 2 U.K.Anti-avoidance and revenue protection

Charities etcU.K.

30Charities and community amateur sports clubs: definitionsU.K.

Schedule 6 contains provision about the meaning of “charity” (and related expressions) and “community amateur sports club”.

31Gifts of shares etc to charitiesU.K.

Schedule 7 contains provision about schemes to obtain or increase relief in respect of certain gifts to charities.

32Miscellaneous amendmentsU.K.

Schedule 8 contains miscellaneous amendments of provisions relating to charities.