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Finance Act 1990
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21(1)In a case where—
(a)paragraph 12 above would apply (apart from this paragraph) in the case of a transfer or redemption of a security,
(b)immediately before the transfer or redemption was made the security was held by a charity, and
(c)the amount which would (apart from this paragraph) be treated as income by virtue of paragraph 12 above is applicable and applied for charitable purposes,
that paragraph shall not apply in the case of the transfer or redemption.
(2)In this paragraph “charity” has the same meaning as in section 506 of the Taxes Act 1988.
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