Paragraph 1

United Kingdom

(1)

Section 35 of, and Schedule 5 to, F(No.2)A 1997 (transitional relief for charities etc and limitations on entitlement to the relief) are repealed.

(2)

Accordingly—

(a)

in section 231B of ICTA, in subsection (4)—

F1(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

omit paragraph (d) (and the “and” before it), and

(b)

the following provisions are repealed—

(i)

in ITA 2007, paragraph 379 of Schedule 1;

(ii)

in FA 2010, paragraph 14 of Schedule 6.

Annotations

F1: Sch. 26 para. 1(2)(a)(i) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 69(b)