Paragraph 146 I1

(1)

Section 53(4) (value of donations) is amended as follows.

(2)

For “section 50(2)(e) or (f)” substitute “ section 50(2)(f) ”.

(3)

In paragraph (a)—

(a)

omit “the loan or”;

(b)

omit sub-paragraph (i) and the “or” following it.

Annotations

I1: Sch. 1 para. 146 partly in force; Sch. 1 para. 146 not in force at Royal Assent see s. 77; Sch. 1 para. 146 in force for E.W.S. for certain purposes at 11.9.2006 by S.I. 2006/1972, art. 3, Sch. 1 para. 25(m) (as amended by S.I. 2006/2268, art. 3) (subject to art. 4, Sch. 2 of S.I. 2006/1972); Sch. 1 para. 146 in force for N.I. at 1.7.2008 by S.I. 2008/1656, art. 2(1)(2)(d)(ii) (subject to art. 3, Sch.)