SCHEDULES

SCHEDULE 3Tainted charity donations

Part 4Consequential amendments

Capital Allowances Act 2001

4

In section 63 of CAA 2001 (cases in which disposal value is nil), in subsection (4)—

a

after “Subsection (2)” insert

—

a

b

at the end insert

, and

b

is subject to section 809ZM of ITA 2007 and section 939F of CTA 2010 (removal of tax relief in respect of tainted charity donations etc).