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.