Part III Income Tax, Corporation Tax and Capital Gains Tax
Charities
55 Gifts in kind to charities etc.
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
Section 47 of the M1Finance 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.