Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 19 Reduction of basic rate of income tax: transitional relief for gift aid charities

Amendments

8 In section 25 of FA 1990 (donations to charities by individuals), after subsection (10) insert—

“(10A) Schedule 19 to the Finance Act 2008 contains provision for transitional payments to charitable companies in respect of gifts made in the tax years 2008-09 to 2010-11.”