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Income Tax Act 2007

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This is the original version (as it was originally enacted).

Transactions with substantial donors

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105Section 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).

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