105  [Omitted by FA 2011, s. 27 and Sch. 3, para. 14.]


Para. 105 omitted by FA 2011, s. 27 and Sch. 3, para. 14, in relation to any transaction, other than an excluded transaction, occurring on or after 1 April 2013. For the meaning of an excluded transaction, see FA 2011, Sch. 3, para. 27(3). Former para. 105 read as follows:

105  “Section 543(1)(g) and (h) and sections 549 to 557 (non-charitable expenditure: transactions with substantial donors) do not have effect in relation to–

(a)a transaction occurring before 22 March 2006, or

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