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The Gifts for Relief in Poor Countries (Designation of Kosovo) Order 1999
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- UK Statutory Instruments
- 1999 No. 2118
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
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.
Section 56(8) of the Finance Act 1999 confers the power to make the retrospective provision made by Article 1 of the Order.
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