Version Superseded: 01/04/2010
Point in time view as at 19/07/2007.
Finance Act 2007, Paragraph 17 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
17U.K.In section 505(1) of ICTA (charities: exemptions), after paragraph (a) insert—
“(aa)exemption from tax under Schedules A and D, or under Parts 2 and 3 of ITTOIA 2005, in respect of distributions to which section 121 of the Finance Act 2006 (Real Estate Investment Trusts: distributions) applies to the extent that the distributions—
(i)arise in respect of shares vested in a person for charitable purposes; and
(ii)are applied to charitable purposes only;”.
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