Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2008

580

1

Amend Schedule 19 (reduction of basic rate of income tax: relief for gift aid charities) as follows.

2

In paragraph 1(3)—

a

omit paragraph (a) and the “or” at the end of paragraph (b),

b

after paragraph (b) insert—

ba

section 472 of CTA 2010 (charitable companies),

bb

section 475 of CTA 2010 (eligible bodies), or

c

in paragraph (c) for “paragraph 5(1)(c) of Schedule 18 to FA 2002” substitute “ section 664(1) of CTA 2010 ”.

3

In paragraph 1(4)(a) for “(3)(a) or (c)” substitute “ (3)(ba), (bb) or (c) ”.