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Finance Act 2006

58Extension of restrictions on gift aid payments by close companiesU.K.

(1)Section 339 of ICTA (charges on income: donations to charity) is amended as follows.

(2)In subsection (3B) (payment made by a close company not qualifying donation if subject to repayment etc) for “close company” substitute “ company ”.

(3)In subsection (3E) (payment made by a close company not qualifying donation if it involves acquisition of property by charity, otherwise than by way of gift, from the company or a connected person) for “close company” substitute “ company ”.

(4)The amendments made by this section have effect in relation to payments made on or after 1st April 2006.