Schedules
SCHEDULE 2Transitionals and savings etc
Part 7Charitable donations relief
Condition as to repayment
56
Section 192, and the words “(but see section 192)” in section 191(3), do not apply in relation to a payment to a charity made before 1 April 2010.
Restrictions on associated benefits
57
1
This paragraph applies if—
a
a payment is made in an accounting period ending on or after 1 April 2010, and
b
a benefit associated with the payment—
i
is received in an accounting period ending before that date, or
ii
relates (wholly or partly) to an accounting period ending before that date.
2
Step 2 of the calculation in section 198(8) is to be read as if the words “(and neither condition C nor condition D is met in relation to it)” were omitted.
Enactment of extra-statutory concession
58
1
This paragraph applies if the Enactment of Extra-Statutory Concessions (No.2) Order, a draft of which was laid before the House of Commons for approval on 10 November 2009, is not made so as to come into force on 1 April 2010 in a form which, so far as concerns article 5 of the draft Order, equates to the form of the draft Order.
2
This Act is treated as having had effect at all times after the beginning of the day on which it is passed as if the following provisions were omitted—
a
the words “(but see section 192)” in section 191(3),
b
section 192, and
c
paragraph 56 of this Schedule.