Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Charitable donations
67 Donations from companies and individuals.
F11
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2
In section 25 of the M1Finance Act 1990 (donations to charity by individuals) in subsection (2)(g) (gift must be not less than £400 to be a qualifying donation) for “£400” there shall be substituted “
£250
”
.
3
Subsection (1) above shall apply in relation to payments made on or after 16th March 1993.
4
Subsection (2) above shall apply in relation to gifts made on or after 16th March 1993.