# Finance Act 2010, Paragraph 21

Extent: E+W+S+N.I.

(1) ITTOIA 2005 is amended as follows.
(2) In section 410(3)(b) (when stock dividend income arises), for “trust established for charitable purposes only” substitute “ charitable trust ”.
(3) In section 545(1) (definitions for Chapter 9 of Part 4), omit the definition of “charitable trust”.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In Part 2 of Schedule 4 (index of defined expressions)—
(a) in the entry for “charitable trust (in Chapter 9 of Part 4)”—
(i) omit “(in Chapter 9 of Part 4)”, and
(ii) for “section 545(1)” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and
(b) in the entry for “charity”, for “section 989 of ITA 2007” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.