{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper10",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper10.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper10",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(1) Giving to charity\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 202, in subsection (6), the words “must not be paid by the employee under a covenant\", and subsection (7).\nIn section 339, subsections (2), (3), (3A), (3F), (6), (7) and (8) and, in subsection (9), the words “in subsections (1) to (4) above includes\".\nIn section 347A, subsections (2)(b), (7) and (8).\nIn section 505(6), the words “and, for this purpose, all covenanted payments to charity (within the meaning of section 347A(7)) shall be treated as a single item\".\n1989 c. 26.\nThe Finance Act 1989.\nSection 59.\n1990 c. 29.\nThe Finance Act 1990.\nIn section 25, in subsection (2), paragraphs (c) and (g) and, in subsection (12), paragraphs (b) and (e) and the word “and\" immediately preceding paragraph (e).\n1998 c. 36.\nThe Finance Act 1998.\nIn section 48, subsections (3), (6) and (7).\n1. The repeals in section 202 of the Taxes Act 1988 have effect in accordance with section 38(7) of this Act.\n2. The repeals in section 339 of the Taxes Act 1988 have effect in accordance with section 40(11) of this Act.\n3. The repeals in sections 347A and 505 of the Taxes Act 1988 and the repeal of section 59 of the Finance Act 1989 have effect in accordance with section 41(9) of this Act.\n4. The repeals in section 25 of the Finance Act 1990 have effect in accordance with section 39(10) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper10",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}