History

In the heading, the words “more than one community building” substituted for the words “community buildings” by SCDCPA 2017, s. 3(2), with effect for the tax year 2017–18 and subsequent tax years, subject to the savings and transitional provisions in SCDCPA 2017, s. 8.


6(1)  This section determines the specified amount for the purposes of section 1(4) for a charity that runs charitable activities in more than one community building in a tax year (see sections 7 and 8 for the meaning of certain terms used in this section).

6(2)  The specified amount for the charity for the tax year is–

(a)£8,000, or

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