SCHEDULES

SCHEDULE 3Tainted charity donations

Part 4Consequential amendments

Corporation Tax Act 2009

17

In section 105 of CTA 2009 (gifts of trading stock to charities etc), in subsection (6) after “charity)” insert “ and section 939F of that Act (removal of corporation tax relief in respect of tainted charity donations etc) ”.

18

In Schedule 1 (minor and consequential amendments), omit paragraphs 703 and 704.