SCHEDULES

SCHEDULE 8 U.K. Charities: miscellaneous amendments

Payments to bodies outside the UK: non-charitable expenditure U.K.

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 ”. U.K.

(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 ”.