Part II Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Charities

27 Maximum qualifying company donations.

F1(1)

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(2)

In section 339 of that Act (charges on income: donations to charity) subsection (5) shall be omitted and in subsection (9) for “(5)” there shall be substituted “ (4) ”.

F1(3)

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(4)

This section applies in relation to accounting periods ending on or after 1st October 1990.