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Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2U.K.Other provisions

Charitable givingU.K.

F197 Gifts of real property to charityU.K.

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Textual Amendments

F1S. 97 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F298 Gift aid: election to be treated as if gift made in previous tax yearU.K.

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Textual Amendments