# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 40: Gifts of shares and securities to charities etc.

Extent: E+W+S+N.I.

In section 587B(9) (gifts of shares and securities to charities etc.) in the definition of “offshore fund” for “of the Financial Services Act 1986” substitute “given by section 235 of the Financial Services and Markets Act 2000”.

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Source: https://www.legislation.gov.uk/uksi/2001/3629/article/40 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.