SCHEDULES
SCHEDULE 8Charities: miscellaneous amendments
Payments to bodies outside the UK: non-charitable expenditure
2
1
In section 547(b) of ITA 2007 (payments by charitable trusts to bodies outside the UK), after “such steps as” insert “
the Commissioners for Her Majesty's Revenue and Customs consider
”
.
2
In section 500(b) of CTA 2010 (payments by charitable companies to bodies outside the UK), after “such steps as” insert “
the Commissioners for Her Majesty's Revenue and Customs consider
”
.