10U.K.In section 272 of IHTA 1984 (general interpretation), omit the definitions of “charity” and “charitable”.
Commencement Information
I1Sch. 6 para. 10 in force at 8.3.2012, with effect as mentioned in art. 5 of the commencing S.I. by S.I. 2012/736, art. 5