{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012.json",
  "id": "uksi/2012/736",
  "title": "The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012",
  "short_title": "Finance Act 2010, Schedule 6, Part 2 (Commencement) 2012",
  "long_title": "This Order applies the new definitions of “charity”, “charitable company” and “charitable trust” set out in Part 1 of Schedule 6 to the Finance Act 2010 (c.13) for the purposes of certain tax enactments. It does this by bringing into force amendments in Part 2 of Schedule 6 which remove existing definitions applying for the purposes of those enactments (see articles 3 to 22). On the coming into force of these amendments, the effect of paragraph 33(2) of Schedule 6 is that the new definitions will apply.",
  "citation": "S.I. 2012/736",
  "type": "uksi",
  "year": "2012",
  "number": "736",
  "version": "current",
  "date": "2012-03-08",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/introduction",
      "extent": null,
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      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-1",
      "extent": null,
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      "path": "article/2",
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      "number": "2",
      "heading": "Provisions coming into force",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-2",
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      "path": "article/3",
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      "number": "3",
      "heading": "Paragraph 8 of Schedule 6 (amendment of FA 1982)",
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      "extent": null,
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    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Paragraph 9 of Schedule 6 (amendment of FA 1983)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-4",
      "extent": null,
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    },
    {
      "path": "article/5",
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      "number": "5",
      "heading": "Paragraph 10 of Schedule 6 (amendment of IHTA 1984)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-5",
      "extent": null,
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    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Paragraph 11 of Schedule 6 (amendment of FA 1986)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-6",
      "extent": null,
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    },
    {
      "path": "article/7",
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      "number": "7",
      "heading": "Paragraph 12 of Schedule 6 (amendment of FA 1989)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-7",
      "extent": null,
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    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": "Paragraph 13 of Schedule 6 (amendment of TCGA 1992)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-8",
      "extent": null,
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    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Paragraph 13 of Schedule 6 (amendment of TCGA 1992)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-9",
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    {
      "path": "article/10",
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      "number": "10",
      "heading": "Paragraph 15 of Schedule 6 (amendment of FA 1999)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-10",
      "extent": null,
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    {
      "path": "article/11",
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      "heading": "Paragraph 15 of Schedule 6 (amendment of FA 1999)",
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    {
      "path": "article/12",
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      "number": "12",
      "heading": "Paragraph 16 of Schedule 6 (amendment of CAA 2001)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-12",
      "extent": null,
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      "path": "article/13",
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      "heading": "Paragraph 17 of Schedule 6 (amendment of ITEPA 2003)",
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    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Paragraphs 18, 19 and 20 of Schedule 6 (amendment of FA 2003)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-14",
      "extent": null,
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    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Paragraph 21 of Schedule 6 (amendment of ITTOIA 2005)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-15",
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    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Paragraph 22 of Schedule 6 (amendment of F (No.2)A 2005)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-16",
      "extent": null,
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    },
    {
      "path": "article/17",
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      "number": "17",
      "heading": "Paragraph 23 of Schedule 6 (amendment of ITA 2007)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-17",
      "extent": null,
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      "path": "article/18",
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      "number": "18",
      "heading": "Paragraph 23 of Schedule 6 (amendment of ITA 2007)",
      "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-18",
      "extent": null,
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    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Paragraph 24 of Schedule 6 (amendment of FA 2008)",
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      "heading": "Paragraph 26 of Schedule 6 (amendment of FA 2009)",
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      "path": "article/21",
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      "heading": "Paragraph 27 of Schedule 6 (amendment of CTA 2010)",
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      "heading": "Paragraph 28 of Schedule 6 (amendment of TIOPA 2010)",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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