Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 3 U.K. Tainted charity donations

Part 4 U.K. Consequential amendments

Capital Allowances Act 2001 U.K.

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

(a) after “Subsection (2)” insert “—

(a)” , and

(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).”