Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 20 U.K. CHARITIES: QUALIFYING INVESTMENTS AND LOANS M1

Marginal Citations

M1 Source—1986 c. 60 Sch. 7 Pts. II—IV.

PART I U.K. QUALIFYING INVESTMENTS

[F1 3A Any investment in a common deposit fund established under section 22A of the Charities Act 1960 [F2 or section 25 of the Charities Act 1993] or in any similar fund established for the exclusive benefit of charities by or under any enactment relating to any particular charities or class of charities.]

Textual Amendments

F1 Sch. 20 para. 3A inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 78(1), Sch. 6 para. 17; S.I. 1992/1900, art. 2(1), Sch. 1

F2 Words in Sch. 20 para. 3A inserted (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 25(b)