# Finance Act 2010, Paragraph 13


(1) TCGA 1992 is amended as follows.
(2) In section 222(8B)(b)(iii) (relief on disposal of private residence), for “established for charitable purposes only” substitute “ a charitable company ”.
(3) In section 256 (charities), omit subsections (6) and (8).
(4) In section 256C (attributing gains to the non-exempt amount: charitable companies), omit subsection (6).
(5) In section 256D (how gains are attributed to the non-exempt amount: charitable companies), omit subsection (7).

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.