{
  "url": "https://openlegislation.uk/finance-act-1999/section-55",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-55.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/55",
  "kind": "section",
  "number": "55",
  "heading": "Gifts in kind to charities etc.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Section 47 of the Finance Act 1998 (gifts in kind for relief in poor countries) shall cease to have effect.\n(3) Subsections (1) and (2) above have effect in relation to gifts made on or after the day on which this Act is passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 55(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1998 c.36."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/55",
    "retrieved_at": "2026-10-29T09:21:57.430446+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}