258(1)Amend section 257 (gifts to charities etc) as follows.U.K.
(2)In subsection (1)(a) after “charity” insert “ or a registered club ”.
(3)In subsection (2A) for “section 587B of the Taxes Act” substitute “ as a result of Chapter 3 of Part 6 of CTA 2010 ”.
(4)In subsection (2B) for paragraphs (a) to (c) substitute—
“(a)is reduced by the relievable amount within the meaning of Chapter 3 of Part 8 of ITA 2007 if relief in relation to the disposal is available only under that Chapter,
(b)is reduced by the relievable amount within the meaning of Chapter 3 of Part 6 of CTA 2010 if relief in relation to the disposal is available only as a result of that Chapter,
(c)is reduced by the relievable amount within the meaning of Chapter 3 of Part 8 of ITA 2007 if relief in relation to the disposal is available both under that Chapter and as a result of Chapter 3 of Part 6 of CTA 2010 because of section 442 of ITA 2007 and section 214 of CTA 2010, or”.
(5)In subsection (2C) omit the definitions of “relevant amount” and “relievable amount”.
(6)In subsection (3)—
(a)after “is a charity,” insert “ a registered club ”, and
(b)after “the charity”, in both places where it occurs, insert “ , registered club ”.
(7)After subsection (4) insert—
“(5)For the purposes of this section “registered club” has the same meaning as in Chapter 9 of Part 13 of CTA 2010.”