This section has no associated Explanatory Notes
98(1)Amend section 506C (sections 506A and 506B: supplemental) as follows.
(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”.