SCHEDULES

SCHEDULE 3 U.K. Tainted charity donations

Part 4 U.K. Consequential amendments

Income Tax (Employment and Pensions) Act 2003 U.K.

5 U.K. In section 713 of ITEPA 2003 (donations to charity: payroll deduction scheme), after subsection (5) insert—

“(6) This section is subject to section 809ZM of ITA 2007 (removal of income tax relief in respect of tainted charity donations etc).”