Paragraph 2 F1
The gift must be made in the United Kingdom.
Annotations
Textual amendments
- F1
Sch. para. 2 and crossheading substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 2(3), 7(1)