Income Tax Act 2007 Schedule 2 paragraph 98

Gift aid: gifts of money for relief in poor countries

Paragraph 98 of Schedule 2 originally dealt with transitional provisions relating to gift aid donations of money for relief in poor countries, but has since been repealed.

• This paragraph has been repealed and is no longer in force
• The repeal was effected by Finance Act 2011, Schedule 26, paragraph 2(2)(c)
• The original provision related to gift aid treatment of monetary gifts directed towards relief efforts in poor countries
• Any transitional rules that were contained in this paragraph no longer apply