Part 4 Consequential Amendments
Finance Act 2011 (2011 c 11) | Legislation

Part 4 Consequential Amendments

Capital Allowances Act 2001

4

In section 63 of CAA 2001 (cases in which disposal value is nil), in subsection (4)—

(²¹)ÌýÌýÌýÌý after “Subsection (2)†insert

“â¶Ä”

(²¹)ÌýÌýÌýÌý

(b)     at the end insert

“, and

(b)     is subject to section 809ZM of ITA 2007 and section 939F of CTA 2010 (removal of tax relief in respect of tainted charity donations etc).â€

Income Tax (Employment and Pensions) Act 2003

5

In section 713 of ITEPA 2003 (donations to charity: payroll deduction scheme), after subsection (5) insert—

“(6)     This section is subject to section 809ZM of ITA 2007 (removal of income tax relief in respect of tainted charity donations etc).â€

Income Tax (Trading and Other Income) Act 2005

6

In section 108 of ITTOIA 2005 (gifts of trading stock to charities etc), in subsection (5)—

(²¹)ÌýÌýÌýÌý after “This section†insert

“â¶Ä”

(²¹)ÌýÌýÌýÌý

(b)     at the end insert

“,

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