SCHEDULES

SCHEDULE 26Redundant reliefs

Part 1Income tax and corporation tax

Gifts of money for relief in poor countries (“Millennium Gift Aid”)

2

1

Section 48 of FA 1998 (gifts of money for relief in poor countries etc) is repealed.

2

Accordingly, the following provisions are repealed—

a

in FA 1999, sections 56 and 57;

b

in FA 2000, section 42;

c

in ITA 2007, paragraph 98 of Schedule 2.