Charities tax provisions in force

An Order in Council signed on 25 September and gazetted today brings into force the taxation provisions of the Charities Act 2005. The provisions relate to exchange of information between Inland Revenue and the Charities Commission and requirements for registering with the Commission for tax purposes. Dates of effect are 1 November 2006 for provisions in the Tax Administration Act 1994, and 1 July 2008 for those in the Income Tax Act 2004 and the Estate and Gift Duties Act 1968. For more information see the Charities Act Commencement Order 2006 (PDF 76KB).