OpenLegislation

Paragraph 8

In section 30 (calculation of income tax liability: additional tax)—

(a)

in subsection (1) before the entry for section 205 of FA 2004 insert—

“section 809ZN (tainted gift aid donations: charge to tax),

section 809ZO (tainted charity donations by trustees: charge to tax),”, and

(b)

for subsection (2) substitute—

“(2)

If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are—

  • section 496 (discretionary payments by trustees: tax pool adjustment),

  • section 809ZN (tainted gift aid donations: charge to tax), and

  • section 809ZO (tainted charity donations by trustees: charge to tax).”