Paragraph 2

In section 547(b) of ITA 2007 (payments by charitable trusts to bodies outside the UK), after “such steps as” insert “ the Commissioners for Her Majesty's Revenue and Customs consider ”.

In section 500(b) of CTA 2010 (payments by charitable companies to bodies outside the UK), after “such steps as” insert “ the Commissioners for Her Majesty's Revenue and Customs consider ”.