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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 580 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 1 Paragraph 580:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
This section has no associated Explanatory Notes
580(1)Amend Schedule 19 (reduction of basic rate of income tax: relief for gift aid charities) as follows.U.K.
(2)In paragraph 1(3)—
(a)omit paragraph (a) and the “or” at the end of paragraph (b),
(b)after paragraph (b) insert—
“(ba)section 472 of CTA 2010 (charitable companies),
(bb)section 475 of CTA 2010 (eligible bodies), or”, and
(c)in paragraph (c) for “paragraph 5(1)(c) of Schedule 18 to FA 2002” substitute “ section 664(1) of CTA 2010 ”.
(3)In paragraph 1(4)(a) for “(3)(a) or (c)” substitute “ (3)(ba), (bb) or (c) ”.
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