CharitiesU.K.
F124. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1S. 24 repealed (27.07.1993 with effect for the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 213, Sch. 23 Pt. III.
25 Donations to charity by individuals.U.K.
F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5F). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5G). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5H). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5I). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(5J). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(9A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(10A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 25(1)-(9A) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 284(2), Sch. 3 Pt. 1 (with Sch. 2 para. 98)
F3S. 25(10) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 220, Sch. 3 Pt. 1 (with Sch. 2)
F4S. 25(10A) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F5S. 25(11) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 284(2), Sch. 3 Pt. 1 (with Sch. 2 para. 98)
F6S. 25(12) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 220, Sch. 3 Pt. 1 (with Sch. 2)
F7S. 25(13) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 284(2), Sch. 3 Pt. 1 (with Sch. 2 para. 98)
F826 Company donations to charity.U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8S. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
27 Maximum qualifying company donations.U.K.
F9(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9S. 27(1)(3) repealed(for accounting periods beginning on or after 19.03.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 5.
F10S. 27(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F11S. 27(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)