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The Finance Act 2007, Schedule 25 (Commencement and Transitional Provisions) Order 2007
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Transitional provisions
3. In section 505(1)(f)(ii) of the Income and Corporation Taxes Act 1988(1) (charitable companies: exemption for profits from lotteries) and section 530(2) of the Income Tax Act 2007(2) (charitable trusts: exemption for profits from lotteries) the references to “lottery operating licence” include an operating licence which is treated as being held by a society by virtue of paragraph 68 of Schedule 4 to the 2006 Order.
(1)
1988 c.1; paragraph (f) of section 505(1) was inserted by s138 of the Finance Act 1995 (c.4) and amended by paragraph 1 of Schedule 25 to the Finance Act 2007.
(2)
2007 c.3; section 530(2) was amended by paragraph 2 of Schedule 25 to the Finance Act 2007.
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