{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/article-6",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/article-6.json",
  "legislation": "uksi/2012/735",
  "legislation_title": "The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Definition of “charity” for the purposes of capital gains tax",
  "text": "(1) The definition of “charity” in section 1(1) of the Charities Act 2011 ceases to apply for the purposes of the enactments relating to capital gains tax to which it would otherwise apply.\n(2) Accordingly, by virtue of paragraph 33(2) of Schedule 6 to the Finance Act 2010, the definition of “charity” in Part 1 of that Schedule applies for the purposes of those enactments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/735/article/6",
    "retrieved_at": "2026-10-29T01:37:40.941853+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}