3(1)Chapter 2 of Part 8 of ITA 2007 (gift aid) is amended as follows.U.K.
(2)In section 416 (meaning of “qualifying donation”)—
(a)in subsection (1)(a) for “G” substitute “ F ”, and
(b)omit subsection (8).
(3)Omit section 422 (disqualified overseas gifts).
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 8 para. 3(4) repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(3)(b)(4)