A draft Commencement Order and draft Consequential Order, together with a draft Explanatory Memorandum, are published today for consultation. The draft orders will, between them, apply the new definition of a charity, charitable company and charitable trust for UK tax purposes, which was introduced by Schedule 6 to Finance Act 2010, to all tax reliefs and exemptions administered by HM Revenue & Customs (HMRC) that are not already covered by the new definition, with effect from April 2012.
Comments on the draft orders should be sent by 20 January 2012 using either:
Email: Charity Policy Tax Team
Post: Charity Policy Tax Team
Room G67
100 Parliament Street
London
W1A 2BQ
You can view the draft legislation by following the links below:
The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012 (PDF 72K)
