{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-13.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/6/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) TCGA 1992 is amended as follows.\n(2) In section 222(8B)(b)(iii) (relief on disposal of private residence), for “established for charitable purposes only” substitute “ a charitable company ”.\n(3) In section 256 (charities), omit subsections (6) and (8).\n(4) In section 256C (attributing gains to the non-exempt amount: charitable companies), omit subsection (6).\n(5) In section 256D (how gains are attributed to the non-exempt amount: charitable companies), omit subsection (7).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 13(2) in force at 8.3.2012, with effect as mentioned in art. 8 of the commencing S.I. by S.I. 2012/736, art. 8"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 13(3)(4)(5) in force at 8.3.2012, with effect as mentioned in art. 9 of the commencing S.I. by S.I. 2012/736, art. 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/13",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}