27 Maximum qualifying company donations.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)This section applies in relation to accounting periods ending on or after 1st October 1990.
Textual Amendments
F1S. 27(1)(3) repealed(for accounting periods beginning on or after 19.03.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 5.