Introductory Text1.Citation, commencement and effect2.(1) Article 5 has effect in relation to—3.Article 6 has effect— (a) for corporation tax purposes, for.4.Article 7 has effect— (a) for corporation tax purposes, for.5.Definition of “charity” for the purposes of value added tax6.Definition of “charity” for the purposes of capital gains tax7.Amendment of CTA 2009SignatureExplanatory Note