SCHEDULES

SCHEDULE 19Reduction of basic rate of income tax: transitional relief for gift aid charities

8Amendments

In section 25 of FA 1990 (donations to charities by individuals), after subsection (10) insert—

10A

Schedule 19 to the Finance Act 2008 contains provision for transitional payments to charitable companies in respect of gifts made in the tax years 2008-09 to 2010-11.