http://www.legislation.gov.uk/uksi/1999/2118/contents/made

The Gifts for Relief in Poor Countries (Designation of Kosovo) Order 1999

Income tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Section 48 of the Finance Act 1998 (“section 48”) provides for relief from income tax in respect of cash gifts by individuals to a charity, for purposes connected with the relief of poverty or the advancement of education in designated countries or territories. Section 56 of the Finance Act 1999 extends section 48 by adding a new subsection 2(c), to cover the relief of poverty among persons from any designated country or territory, who are refugees or have suffered displacement as a result of intimidation, oppression or conflict. This Order designates Kosovo as a relevant territory for the purposes of this charitable object.