Gifts of shares and securities to charities etc.
40. In section 587B(9) (gifts of shares and securities to charities etc.)(1) in the definition of “offshore fund” for “of the Financial Services Act 1986” substitute “given by section 235 of the Financial Services and Markets Act 2000”.
(1)
Section 587B was inserted by section 43(1) of the Finance Act 2000.