Paragraph 3
United Kingdom
(1)
Chapter 2 of Part 8 of ITA 2007 (gift aid) is amended as follows.
(2)
In section 416 (meaning of “qualifying donation”)—
(a)
in subsection (1)(a) for “G” substitute “ F ”, and
(b)
omit subsection (8).
(3)
Omit section 422 (disqualified overseas gifts).
F1(4)
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Annotations
Textual amendments
- F1
Sch. 8 para. 3(4) repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(3)(b)(4)