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SCHEDULE 1U.K.Minor and consequential amendments

Part 2U.K.Other enactments

Finance Act 2008U.K.

580(1)Amend Schedule 19 (reduction of basic rate of income tax: relief for gift aid charities) as follows.U.K.

(2)In paragraph 1(3)—

(a)omit paragraph (a) and the “or” at the end of paragraph (b),

(b)after paragraph (b) insert—

(ba)section 472 of CTA 2010 (charitable companies),

(bb)section 475 of CTA 2010 (eligible bodies), or, and

(c)in paragraph (c) for “paragraph 5(1)(c) of Schedule 18 to FA 2002” substitute “ section 664(1) of CTA 2010 ”.

(3)In paragraph 1(4)(a) for “(3)(a) or (c)” substitute “ (3)(ba), (bb) or (c) ”.