Prospective
13(1)In section 55 (payments etc which are (or are not) to be treated as donations by permissible donors), at the end of subsection (2) there is inserted— “ But such a payment shall not be regarded as a donation for the purposes of section 54A or paragraph 6A of Schedule 7. ”U.K.
(2)In that section as amended by sub-paragraph (1) above—
(a)after “section 54A” there is inserted “ or 54B ”;
(b)after “paragraph 6A” there is inserted “ or 6B ”.