{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-6/paragraph-23.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/6/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) ITA 2007 is amended as follows.\n(2) In section 479(1)(b) (special rates for trustees' income), for “trust established for charitable purposes only” substitute “ charitable trust ”.\n(3) In section 481(1)(c) (other special rates for trustees), for “trust established for charitable purposes only” substitute “ charitable trust ”.\n(4) Omit section 519 (meaning of “charitable trust”).\n(5) In section 873(2) (discretionary or accumulation settlements), in paragraphs (a) and (b), for “trust established for charitable purposes only” substitute “ charitable trust ”.\n(6) In section 989 (definitions), omit the definition of “charity”.\n(7) In Schedule 4 (index of defined expressions)—\n(a) in the entry for “charitable trust (in Part 10)”—\n(i) omit “(in Part 10)”, and\n(ii) for “section 519” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”, and\n(b) in the entries for “charity”, “charity (in Chapter 2 of Part 8)” and “charity (in Chapter 3 of Part 8)”, for “section 989” substitute “ paragraph 1 of Schedule 6 to FA 2010 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 23(2)-(5) (7) in force at 8.3.2012 with effect as mentioned in art. 17 of the commencing S.I. by S.I. 2012/736, art. 17"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 23(6) in force at 8.3.2012 with effect as mentioned in art. 18 of the commencing S.I. by S.I. 2012/736, art. 18"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/6/paragraph/23",
    "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."
}