Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax Act 2007
532
(1)
Amend section 550 (meaning of “relievable gift”) as follows.
(2)
After “under” insert “
or as a result of
”
.
(3)
For paragraphs (b) and (c) substitute—
“(b)
Chapter 2 of Part 6 of CTA 2010 (certain payments to charity),
(c)
Chapter 3 of Part 6 of CTA 2010 (certain disposals to charity),”.