Capital gains tax | Commentary

C5.101A …

Capital gains tax | Commentary

Part C5     [Charities and CASCs]


[C5.1]     [Charities—moved to Division B5.8]

[C5.2]     [Community amateur sports clubs (CASCs)—moved to Division B5.9]

[Division C5.1]     [Rewritten—Charities]

Destinations for rewritten material

C5.101A …

This content has been moved to Division B5.8. The list below details the destinations of individual paragraphs:

C5.101 [Rewritten—Introduction to charities]

Rewritten to B5.801.

C5.102 [Rewritten—Impact of the Charities Acts 2006 and 2011]

Rewritten to B5.802.

C5.103 [Rewritten—Registration and applications for charitable tax exemption]

Rewritten to B5.803.

C5.104 [Rewritten—Foreign charities]

Rewritten to B5.804.

C5.105 [Rewritten—Legal definitions of a charity for tax purposes]

Rewritten to B5.805.

C5.106 [Rewritten—Public benefit]

Rewritten to B5.806.

C5.107 [Rewritten—Application of charity law to Scotland and Northern Ireland]

Rewritten to B5.807.

C5.108 [Rewritten—Classification of

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