SCHEDULES

SCHEDULE 6 U.K. Consequential Amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

13 (1) Amend section 86A (charitable donations: contributions to agent’s expenses) as follows. U.K.

(2) In subsection (1)(a) for “by virtue of section 203 and regulations under that section” substitute “ under PAYE regulations ”.

(3) In subsection (1)(b) for the words from “a scheme” to the end of the paragraph substitute “ an approved scheme and pays the sums to an approved agent ”.

(4) After subsection (1) insert—

“(1A) In subsection (1)(b) “approved scheme” and “approved agent” have the same meaning as in section 714 of ITEPA 2003.”