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 ”.