Finance Act 2011

4U.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).