# Finance Act 2010, Paragraph 2


(1) 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 ”.
(2) 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.