SCHEDULES

SCHEDULE 7Gifts of shares etc to charities

Commencement and corresponding ICTA amendments

9

The amendments made by this Schedule have effect in relation to any disposal made to a charity on or after 15 December 2009.

10

Amendments corresponding to the ones made by paragraphs 6 and 7, having effect in relation to any such disposal, are to be treated as having been made in section 587B of ICTA.