Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Miscellaneous
145 Relief for business donations.
1
In sections 79(11) and 79A(7) of the Taxes Act 1988 (contributions to local enterprise agencies, training and enterprise councils and local enterprise companies made before 1st April 1995 to be deductible as expenses), for “1995”
(in both places) there shall be substituted “
2000
”
.
2
Section 79A of that Act shall be amended as follows.
3
In subsection (1), after “training and enterprise council” there shall be inserted “
business link organisation
”
and in subsection (3) after “council” there shall be inserted “
organisation
”
.
4
In subsection (5), before paragraph (a) there shall be inserted—
aa
“business link organisation” means any person authorised by or on behalf of the Secretary of State to use a service mark (within the meaning of the Trade Marks (Amendment) Act 1984) designated by the Secretary of State for the purposes of this paragraph
5
In subsection (7), after “1st April 1990” there shall be inserted “
or, in the case of a contribution to a business link organisation, 30th November 1993
”
.