Finance Act 1999 (c. 16)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Charities U.K.

55 Gifts in kind to charities etc. U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Section 47 of the M1 Finance Act 1998 (gifts in kind for relief in poor countries) shall cease to have effect.

(3) Subsections (1) and (2) above have effect in relation to gifts made on or after the day on which this Act is passed.

Textual Amendments

F1 S. 55(1) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Marginal Citations

M1 1998 c.36.

F2 56 Gifts of money to relieve refugee poverty. U.K.

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Textual Amendments

F2 S. 56 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(a)

F3 57 Aggregation of money gifts for relief in poor countries. U.K.

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Textual Amendments

F3 S. 57 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 2(2)(a)