Income Tax Act 2007

284 (1) Amend section 25 of the Finance Act 1990 (c. 29) (donations to charity by individuals) as follows. U.K.

(2) Omit subsections (1) to (9A), (11) and (13).

(3) In subsection (10)—

(a) for “charity”, in both places where it occurs, substitute “ charitable company ”,

(b) after “donation” insert “ for the purposes of Chapter 2 of Part 8 of the Income Tax Act 2007 (gift aid) ”, and

(c) for “Tax Acts” substitute “ Corporation Tax Acts ”.

(4) In subsection (12)(a) for “charity” substitute “ charitable company ”.