Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Charities Act 1993
273
The Charities Act 1993 is amended as follows.
274
1
Amend section 10 (disclosure of information to Commission) as follows.
2
In subsection (2)(c) at the end insert “
or a relevant claim for exemption has at any time been made under Part 11 of the Corporation Tax Act 2010
”
.
3
After subsection (2) insert—
2A
For the purposes of subsection (2)(c) above a claim for exemption made under Part 11 of the Corporation Tax Act 2010 is a relevant claim if it is neither—
a
a claim for exemption under section 475, 476 or 477 (reliefs for eligible bodies and scientific research organisations), nor
b
a claim made by virtue of section 490 or section 491 (application of exemptions to eligible bodies and scientific research organisations).
275
1
Amend section 25A (meaning of “Scottish recognised body” and “Northern Ireland charity”) as follows.
2
In subsection (1)—
a
omit “section 505 of the Income and Corporation Taxes Act 1988 or”, and
b
after “2007” insert “
, or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010,
”
.
3
In subsection (2)—
a
omit “section 505 of the Income and Corporation Taxes Act 1988 or”, and
b
after “2007” insert “
, or that qualifying relief is due under Part 11 of the Corporation Tax Act 2010,
”
.
4
After subsection (2) insert—
3
3
For the purposes of this section relief under any provision of Part 11 of the Corporation Tax Act 2010 other than—
a
section 480 (exemption for profits of small-scale trades), and
b
section 481 (exemption from charges under provisions to which section 1173 applies),
is qualifying relief under that Part.