# Income Tax Act 2007, Paragraph 99


(1) This paragraph applies if—
(a) a gift is made on or after 6 April 2007, and
(b) a benefit associated with the gift is received before that date or relates (wholly or partly) to a period falling before that date.
(2) Step 2 of the calculation in section 419(8) is to be read as if the words “(and neither condition C nor condition D is met in relation to it)” were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/99 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.