Relief for certain gifts Relief for certain gifts
- 105Gifts of trading stock to charities etc
- 106Meaning of “designated educational establishment”
- 107Gifts of medical supplies and equipment
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)