SCHEDULES

SCHEDULE 19Reduction of basic rate of income tax: transitional relief for gift aid charities

Amendments

F18

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9

In section 521 of ITA 2007 (gifts entitling donor to gift aid relief: income tax liability and exemption of charity), after subsection (6) insert—

7

Schedule 19 to FA 2008 contains provision for transitional payments to charitable trusts in respect of gifts made in the tax years 2008-09 to 2010-11.