{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-6.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/3/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "In section 108 of ITTOIA 2005 (gifts of trading stock to charities etc), in subsection (5)—\n(a) after “This section” insert\n“— ”, and\n(a)\n(b) at the end insert\n“, and\n(b) is subject to section 809ZM of ITA 2007 (removal of income tax relief in respect of tainted charity donations etc).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/3/paragraph/6",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}