SCHEDULES

SCHEDULE 3Tainted charity donations

Part 4Consequential amendments

Corporation Tax Act 2010

20

In section 1 (overview of Act), in subsection (4)—

(a)

in the opening words for “21” substitute “ 21C ”, and

(b)

after paragraph (j) insert“, and

(k)

tainted donations made to charities (see Part 21C).”