# Taxation (International and Other Provisions) Act 2010, Paragraph 79


(1) In section 424(2) (gift aid: charge to tax: interpretation) amend paragraph (b) of the definition of “amount C” as follows.
(2) In sub-paragraph (i) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.
(3) In sub-paragraph (ii) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/79 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.