Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 11 U.K. Special rules about charitable trusts etc

Transactions with substantial donors U.K.

106 U.K. For the purposes of section 549 a person may meet the definition of “substantial donor” by reference to gifts made at a time before this Act comes into force.