SCHEDULES

SCHEDULE 2Transitionals and savings

Part 11Special rules about charitable trusts etc

Transactions with substantial donors

105

Section 543(1)(g) and (h) and sections 549 to 557 (non-charitable expenditure: transactions with substantial donors) do not have effect in relation to—

(a)

a transaction occurring before 22 March 2006, or

(b)

a transaction entered into in pursuance of a contract made before 22 March 2006 (otherwise than in pursuance of a variation on or after that date).