56 Gifts of money to relieve refugee poverty.U.K.
(1)Section 48 of the Finance Act 1998 (gifts of money made for relief in poor countries) shall be amended in accordance with subsections (2) to (4) below.
(2)In subsection (1)—
(a)in paragraph (a), for “the first designation date” there shall be substituted “ 31st July 1998 ”;
(b)in paragraph (b), for “one or both” there shall be substituted “ one or more ”.
(3)In subsection (2)—
(a)in paragraphs (a) and (b) for “designated countries or territories” there shall be substituted “ countries or territories designated for the purposes of this paragraph, ”; and
(b)at the end of paragraph (b) there shall be inserted “, and
(c)the relief of poverty in the case of persons from any country or territory designated for the purposes of this paragraph who are refugees or who have suffered displacement as a result of organised intimidation or oppression or of war or other armed conflict.”
(4)In subsection (9), for “this section” there shall be substituted “ paragraph (a), (b) or (c) of subsection (2) above ”.
(5)Any order made before the passing of this Act under subsection (9) of that section (designation of countries or territories in respect of which section 48 has effect) shall have effect as if made for the purposes only of subsection (2)(a) and (b) of that section.
(6)Any notification given for the purposes of that section, in relation to a charity, before the passing of this Act shall be treated as a notification given for the purposes of that section as amended by this section.
(7)This section has effect in relation to gifts made on or after 6th April 1999.
(8)An order made under subsection (9) of that section for the purposes of subsection (2)(c) (as inserted by subsection (3)(b) above) may have effect retrospectively in relation to such times falling on or after that date as may be specified in the order.