SCHEDULES
SCHEDULE 2Transitionals and savings
Part 9Other reliefs
Gift aid: restrictions on associated benefits
99
1
This paragraph applies if—
a
a gift is made on or after 6 April 2007, and
b
a benefit associated with the gift is received before that date or relates (wholly or partly) to a period falling before that date.
2
Step 2 of the calculation in section 419(8) is to be read as if the words “(and neither condition C nor condition D is met in relation to it)” were omitted.