Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 15 U.K. Relief in respect of gift aid and other income

Community amateur sports clubs: gift aid and other income U.K.

8 U.K. In consequence of the provision made by paragraph 6, in section 413 of ITA 2007 (overview of gift aid relief), after subsection (5) insert—

“(6) For related reliefs for community amateur sports clubs see Chapter 9 of Part 13 of CTA 2010.”