# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 27: Gifts of shares, securities and real property to charities etc


(1) Section 587B is amended as follows.
(2) In subsection (8) (disposal by company carrying on life assurance business) in paragraph (b)(i), for ““an expense of management”” substitute ““expenses payable falling to be brought into account at Step 3 in section 76(7)””.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.