Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 7 U.K. Gifts of shares etc to charities

Gifts by companies U.K.

8 U.K. In Schedule 4 to CTA 2010 (index of defined expressions), after the entry relating to accounts (in Chapter 2 of Part 16) insert—

“acquisition value of a qualifying investment (in Chapter 3 of Part 6)

section 210A”.