# The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012, Article 5: Paragraph 10 of Schedule 6 (amendment of IHTA 1984)


(1) The repeal of the definitions of “charity” and “charitable” in section 272 of IHTA 1984 (general interpretation) made by paragraph 10 of Schedule 6 comes into force in relation to a transfer of value made on or after 1st April 2012.
(2) In this article “transfer of value” has the meaning given by section 3 of IHTA 1984.

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Source: https://www.legislation.gov.uk/uksi/2012/736/article/5 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.