# Finance Act 2011, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/3/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.