ITA 2007
24In section 425(5) (gift aid: deductions when calculating total amount of income tax to which individual charged for a tax year)—
(a)in paragraph (a), omit “and” at the end of sub-paragraph (v), and
(b)insert at the end “, and
(c)the amount of any tax credit under section 397A of ITTOIA 2005 (tax credits for distributions of non-UK resident companies: UK residents and eligible non-UK residents).”