Income Tax Act 2007

Substantial donor transactions U.K.

F1 549 Transactions with substantial donors U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 550 Meaning of “relievable gift” U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 551 Non-charitable expenditure in substantial donor transactions U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 552 Adjustment if section 551(1) and (2) applied to single transaction U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 553 Section 551: certain payments and benefits to be ignored U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 554 Transactions: exceptions U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 555 Donors: exceptions U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 556 Connected charities U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

F1 557 Substantial donor transactions: supplementary U.K.

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Textual Amendments

F1 Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)