597(1)Amend section 105 (gifts of trading stock to charities etc) as follows.U.K.
(2)In subsection (3) for “paragraph 1 of Schedule 18 to FA 2002” substitute “ section 658(6) of CTA 2010 ”.
(3)After subsection (5) insert—
“(6)This section is subject to section 203 of CTA 2010 (certain disposals of investments to charity).”