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SCHEDULES

SCHEDULE 3Tainted charity donations

Part 4Consequential amendments

Income Tax Act 2007

9In section 58 (meaning of “adjusted net income), at the end insert—

(4)Subsection (6) of section 809ZM (removal of income tax relief in respect of tainted donations etc) excludes certain donations from being deducted at step 2 in subsection (1).