SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1990 (c. 29)
284
1
Amend section 25 of the Finance Act 1990 (c. 29) (donations to charity by individuals) as follows.
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
”
.