# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 8: Charitable donations: contributions to agent’s expenses


(1) Section 86A is amended as follows.
(2) In subsection (2), for paragraph (b) (expenditure to be treated as expenses of management for the purposes of sections 75 and 76) substitute—
“(b) if the employer is a company with investment business, shall be treated as expenses of management deductible under section 75.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/8 (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-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.