{
  "url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-of-kosovo-order-1999/note",
  "json_url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-of-kosovo-order-1999/note.json",
  "legislation": "uksi/1999/2118",
  "legislation_title": "The Gifts for Relief in Poor Countries (Designation of Kosovo) Order 1999",
  "legislation_url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-of-kosovo-order-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 48 of the Finance Act 1998 (“section 48”) provides for relief from income tax in respect of cash gifts by individuals to a charity, for purposes connected with the relief of poverty or the advancement of education in designated countries or territories. Section 56 of the Finance Act 1999 extends section 48 by adding a new subsection 2(c), to cover the relief of poverty among persons from any designated country or territory, who are refugees or have suffered displacement as a result of intimidation, oppression or conflict. This Order designates Kosovo as a relevant territory for the purposes of this charitable object.\nSection 56(8) of the Finance Act 1999 confers the power to make the retrospective provision made by Article 1 of the Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2118/note",
    "retrieved_at": "2026-10-29T10:14:09.122926+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."
}