(1) In Part 1 of Schedule 6 to the Finance Act 2010 (definition of “charity” etc), in paragraph 2 (jurisdiction condition)—
(a) in sub-paragraph (1) omit paragraph (b) (and the “or” before it);
(b) omit sub-paragraphs (3) to (5).
(2) The amendments made by this Resolution—
(a) apply only to a body of persons or trust that has not asserted its status as a charity, and
(b) apply only for the purposes of value added tax, stamp duty land tax, stamp duty reserve tax and annual tax on enveloped dwellings.
(3) The amendments made by this Resolution have effect—
(a) for the purposes of value added tax, in relation to supplies made, and acquisitions and importations taking place, on or after 15 March 2023;
(b) for the purposes of stamp duty land tax, in relation to any land transaction the effective date of which is on or after 15 March 2023;
(c) for the purposes of stamp duty reserve tax, in relation to any agreement to transfer securities in respect of which the relevant day (within the meaning of section 87(2) of the Finance Act 1986) is or is after 15 March 2023;
(d) for the purposes of annual tax on enveloped dwellings—
(i) for the chargeable period beginning with 1 April 2022 so far as it falls on or after 15 March 2023, and
(ii) for subsequent chargeable periods.
(4) Notwithstanding paragraph (3)(b), the amendments made by this Resolution do not have effect for the purposes of stamp duty land tax in relation to a transaction if—
(a) the transaction is effected in pursuance of a contract entered into and substantially performed before 15 March 2023, or
(b) the transaction—
(i) is effected in pursuance of a contract entered into before that date, and