Point in time view as at 06/04/2010.
Finance Act 2007, Paragraph 18 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
18U.K.In section 531 of ITA 2007 (charities: exemptions)—
(a)after subsection (2) insert—
“(2A)Distributions to which section 121 of FA 2006 (Real Estate Investment Trusts: distributions) applies and which are chargeable to income tax under Part 2 or Part 3 of ITTOIA 2005 are not taken into account in calculating total income so far as they arise in respect of shares vested in a person in trust for a charitable trust or for charitable purposes.”, and
(b)in subsection (3), for “and (2)” substitute “ to (2A) ”.
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