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Part 6U.K.Charitable donations relief

Chapter 3U.K.Certain disposals to charity

InterpretationU.K.

217“Charity”U.K.

In this Chapter “charity[F1includes]

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the Trustees of the National Heritage Memorial Fund, [F3or]

(c)the Historic Buildings and Monuments Commission for England, F4...

F4(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Word in s. 217 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(3)(a), 34(2); S.I. 2012/736, art. 21

F2S. 217(a) omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(3)(b), 34(2); S.I. 2012/736, art. 21