37U.K.In section 25(9) of the Finance Act 1990 (donations to charity by individual: tax to be disregarded in determining total amount of income tax and capital gains tax with which donor is charged for a year of assessment), after paragraph (b) insert—
“(ba)any tax paid to meet the lifetime allowance charge or the annual allowance charge (under Part 4 of the Finance Act 2004);”, and, in paragraph (c), for “that Act” substitute “ the Taxes Act 1988 ”.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284