{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-57",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-1/paragraph-57.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "schedule/1/paragraph/57",
  "kind": "paragraph",
  "number": "57",
  "heading": null,
  "text": "(1) Amend section 83A (gifts in kind to charities etc.) as follows.\n(2) In subsection (1) for “a person carrying on a trade, profession or vocation” substitute “ a company carrying on a trade or profession ”.\n(3) In subsection (2) for “the donor in the course of his trade” substitute “ the company in the course of its trade ”.\n(4) In subsection (3)—\n(a) for “the donor's” substitute “ the company's ”,\n(b) for “the purposes of the Tax Acts” substitute “ corporation tax purposes ”, and\n(c) for “the donor” substitute “ the company ”.\n(5) In subsection (4)—\n(a) after “in respect of the gift of an article” insert “ made by a company ”,\n(b) for “chargeable period”, in both places where it occurs, substitute “ accounting period ”,\n(c) for “the donor or any person connected with him” substitute “ the company or any person connected with the company ”,\n(d) for “the donor shall” substitute “ the company shall ”,\n(e) before “tax”, in both places where it occurs, insert “ corporation ”, and\n(f) for “he” substitute “ the company ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/57",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}