Finance Act 2011

Income Tax (Trading and Other Income) Act 2005 U.K.

6 U.K. In section 108 of ITTOIA 2005 (gifts of trading stock to charities etc), in subsection (5)—

(a) after “This section” insert “—

(a)” , and

(b) at the end insert “, and

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