# The Substantial Donor Transactions (Variation of Threshold Limits) Regulations 2009, Regulation 2: Amendments to the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007


In each of—
(a) section 506A(2)(b) of the Income and Corporation Taxes Act 1988, and
(b) section 549(2)(b) of the Income Tax Act 2007,
for “£100,000” substitute “£150,000”.

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Source: https://www.legislation.gov.uk/uksi/2009/1029/regulation/2 (the official version)
Page: https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.