{
  "url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-order-1998/note",
  "json_url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-order-1998/note.json",
  "legislation": "uksi/1998/1868",
  "legislation_title": "The Gifts for Relief in Poor Countries (Designation) Order 1998",
  "legislation_url": "https://openlegislation.uk/gifts-for-relief-in-poor-countries-designation-order-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSections 47 and 48 of the Finance Act 1998 (“sections 47 and 48”) provide for relief from income tax and corporation tax, in respect of gifts of assets associated with a trade or cash, to a charity, for purposes connected with the relief of poverty, medical purposes or the advancement of education, in designated countries or territories. Sections 47 and 48 provide that the designation may be expressed by reference to the opinion of any person specified in an Order, or by reference to the contents from time to time of a document prepared by a person so specified.\nThis Order designates the countries described in article 2 of the Order.\nCopies of The World Bank Annual Report 1997, and future Reports when published, may be obtained from The World Bank, New Zealand House, 15th Floor, Haymarket, London SW1Y 4TE.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1868/note",
    "retrieved_at": "2026-10-29T11:24:15.464423+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."
}