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Regulation 10 Amendments to the Income Tax Act 2007

Original text. Later amendments are not shown.

(1)

Section 414(2)f1 (relief for gifts for charity) of the Income Tax Act 2007 is amended as follows.

(2)

In paragraph (b) after “(see section 10)” insert “and additionally, in the case of a Scottish taxpayer, the Scottish basic rate limit and any other Scottish rate limit,”.

Annotations

Footnotes

f1

Section 414 was amended by paragraph 20 of Schedule 1 to the Finance Act 2008, paragraph 6 of Schedule 2 to the Finance Act 2009 (c. 10) and S.I 2015/1810.