Section 32

PAYROLL GIVING

1(1)  [Inserts ITA 2007, s. 521A.]

1(2)  [Inserts CTA 2010, s. 472A.]

PAYMENTS TO BODIES OUTSIDE THE UK: NON-CHARITABLE EXPENDITURE

2(1)  [Amends ITA 2007, s. 547(b).]

2(2)  [Amends CTA 2010, s. 500(b).]

GIFT AID: DISQUALIFIED OVERSEAS GIFTS

3(1)  Chapter 2 of Part 8 of ITA 2007 (gift aid) is amended as follows.

3(2)  [Amends ITA 2007, s. 416.]

3(3)  [Omits ITA 2007, s. 422.]

3(4)  [Repealed by FA 2012, s. 50(3)(b).]

History

Para. 3(4) repealed by FA 2012, s. 50(3)(b) with effect from 6 April 2012.

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