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Income Tax Act 2007
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Changes over time for: Paragraph 558
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- 06/04/2007- Amendment
- 01/01/2014
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Point in time view as at 01/01/2014.
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There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 558.
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558(1)Amend section 636 (calculation of undistributed income) as follows.U.K.
(2)In subsection (6) for “section 505 of ICTA (charities: general)” substitute “ any provision to which subsection (7) applies ”.
(3)After that subsection insert—
“(7)This subsection applies to the following provisions of ITA 2007—
section 521(4) (gifts entitling donor to gift-aid relief),
section 522(5) (gifts of money from companies),
section 523(5) (payments from other charities),
section 524 (profits etc of charitable trades),
section 529 (profits from fund-raising events),
section 530 (profits from lotteries),
section 531 (property income etc),
section 532 (savings and investment income),
section 533 (public revenue dividends),
section 536 (miscellaneous income), and
section 537 (income from estates in administration).”
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