OpenLegislation

Paragraph 597

(1)

Amend section 105 (gifts of trading stock to charities etc) as follows.

(2)

In subsection (3) for “paragraph 1 of Schedule 18 to FA 2002” substitute “ section 658(6) of CTA 2010 ”.

(3)

After subsection (5) insert—

“(6)

This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity).”