Prospective
This section has no associated Explanatory Notes
13(1)In section 55 (payments etc which are (or are not) to be treated as donations by permissible donors), at the end of subsection (2) there is inserted— “ But such a payment shall not be regarded as a donation for the purposes of section 54A or paragraph 6A of Schedule 7. ”U.K.
(2)In that section as amended by sub-paragraph (1) above—
(a)after “section 54A” there is inserted “ or 54B ”;
(b)after “paragraph 6A” there is inserted “ or 6B ”.