Paragraph 11 I1
In section 90(7) of FA 1986 (stamp duty reserve tax: exceptions from principal charge)—
(a)
in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and
(b)
in paragraph (b), for “a trust so established” substitute “ a charitable trust ”.
Annotations
Commencement
- I1
Sch. 6 para. 11 in force at 8.3.2012, with effect as mentioned in art. 6 of the commencing S.I. by S.I. 2012/736, art. 6