Section 55 Gifts in kind to charities etc.
United Kingdom
(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
Section 47 of the M1Finance Act 1998 (gifts in kind for relief in poor countries) shall cease to have effect.
(3)
Subsections (1) and (2) above have effect in relation to gifts made on or after the day on which this Act is passed.
Annotations
Textual amendments
- F1
S. 55(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Marginal citations
- M1