Amendment of section 628 ITTOIA 2005
This
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Memorandwm Esboniadol
2. In section 628(6) of ITTOIA 2005(1)(exception for gifts to charity) omit “and ordinarily resident”.
(1)
Section 628 was amended by S.I. 2005/3229, paragraph 33 of Part 2 of Schedule 13 to the Finance Act 2006 (c.25), paragraphs 492 and 555 of Schedule 1 to the Income Tax Act 2007 (c.3) and S.I. 2012/964.