This section has no associated Explanatory Notes
98(1)Amend section 506C (sections 506A and 506B: supplemental) as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (d),
(b)omit the “or” at the end of paragraph (h),
(c)insert “ or ” at the end of paragraph (i), and
(d)after that paragraph insert—
“(j)Chapters 2 and 3 of Part 8 of ITA 2007 (gift aid and gifts of shares, securities and real property).”
(3)In subsections (2) and (4) for “charity” substitute “ charitable company ”.
(4)In subsection (3) for “a chargeable” substitute “ an accounting ”.
(5)In subsection (5) for the words from the beginning to “single charity” substitute “ A charitable company and any other charities with which it is connected are to be treated as a single charitable company ”.