Corporation Tax Act 2010 (c.4)
9. In applying section 508(2)(b)(ii) of the Corporation Tax Act 2010 (exceptions in respect of donors), in accordance with paragraph 27 of Schedule 3 to the Finance Act 2011(1), paragraph (b)(ii) has effect as if for “section 57 of the Housing (Scotland) Act 2001 (asp 10)” there were substituted “section 20(1) of the Housing (Scotland) Act 2010 (asp 17)”.
(1)
2011 c.11. Paragraph 27 of Schedule 3 applies the repeal of section 508(2)(b)(ii) of the Corporation Tax Act 2010 to transactions occurring on or after 1st April 2013 other than excluded transactions as defined in paragraph 27(3).