Regulation 18 Charity mergers: elections as to relevant old charity under section 13(4)(d)F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Regs. 17-19 omitted (with effect for the tax year 2017-18 and subsequent tax years) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(5), 7(1) (with s. 8(1))