19U.K.CTA 2010 is amended as follows.
20U.K.In section 1 (overview of Act), in subsection (4)—
(a)in the opening words for “21” substitute “ 21C ”, and
(b)after paragraph (j) insert “, and
(k)tainted donations made to charities (see Part 21C).”
21U.K.In section 189 (relief for qualifying charitable donations), in subsection (5) for “any” substitute “ section 939F and to any other ”.
22U.K.In section 496 (meaning of “non-charitable expenditure”), omit subsection (1)(e) and (f).
23U.K.Sections 502 to 510 (substantial donor transactions) are repealed.
24U.K.In Schedule 1 (minor and consequential amendments), omit paragraphs 532 to 535.
25U.K.In Schedule 2 (transitionals and savings etc), omit paragraphs 73 to 76.
26U.K.In Schedule 4 (index of defined expressions), at the appropriate places insert—
| “arrangements (in Part 21C) | section 939I” |
| “charity (in Part 21C) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 939I)” |
| “the donor (in Part 21C) | section 939C(3)” |
| “potentially advantaged person (in Part 21C) | section 939C(5)” |
| “relievable charity donation (in Part 21C) | section 939B(1)” |
| “tainted donation (in Part 21C) | section 939C”. |