No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Section 57.
Yn ddilys o 19/07/2006
(1)Section 339 of ICTA (charges on income: donations to charity) is amended as follows.
(2)In subsection (1)(a) (distributions, other than those within section 209(4), not qualifying donations) after “distribution” insert “ (but see subsections (1A) and (1B) below) ”.
(3)After subsection (1) insert—
“(1A)In determining whether a payment is to be regarded as a distribution for the purposes of subsection (1)(a) above, the words in section 209(5) from “; and any amount” to the end are to be disregarded.
(1B)A payment (other than a dividend) made by a company which is wholly owned by a charity is not to be regarded as a distribution for the purposes of subsection (1)(a) above.”.
(4)The amendments made by this section have effect in relation to payments made on or after 1st April 2006.
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