{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-21.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/6/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) ITTOIA 2005 is amended as follows.\n(2) In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.\n(3) In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) In Part 2 of Schedule 4 (index of defined expressions)—\n(a) in the entry for “charitable trust (in Chapter 9 of Part 4)”—\n(i) omit “(in Chapter 9 of Part 4)”, and\n(ii) for “section 545(1)” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and\n(b) in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 para. 21(4) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 17"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 21(2)(4)(5)(b) in force at 8.3.2012 with effect as mentioned in art. 15(1) of the commencing S.I. by S.I. 2012/736, art. 15(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 21(3)(5)(a) in force at 8.3.2012 with effect as mentioned in art. 15(2) of the commencing S.I. by S.I. 2012/736, art. 15(2)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/21",
    "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."
}