Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 12 U.K. Tax credit for certain foreign distributions

Part 2 U.K. Consequential provision

ITA 2007 U.K.

24 U.K. In section 425(5) (gift aid: deductions when calculating total amount of income tax to which individual charged for a tax year)—

(a) in paragraph (a), omit “and” at the end of sub-paragraph (v), and

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 12 para. 24(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 64