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Finance Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

57Gift aid relief for companies wholly owned by one or more charities

(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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