F198 Gift aid: election to be treated as if gift made in previous tax yearU.K.
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Textual Amendments
F1S. 98 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 415, Sch. 3 Pt. 1 (with Sch. 2)