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Legislation
Finance (No. 2) Act 1992

Crossheading Charities etc.

  • Section 26 Donations to charity: minimum limits.
  • Section 27 Covenanted payments to charity.
  • Section 28 Powers of inspection.
  1. Charities etc.
  2. Powers of inspection.

Section 28 | Powers of inspection.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)In the Table in section 98 of the Taxes Management Act 1970 (penalties for failure to produce documents etc.) at the end of the second column there shall be inserted—

Table shown as text

Section 28(2) of the Finance (No.2) Act 1992.

(5)Section 94 of the Finance Act 1990 (donations to charity: inspection powers) shall cease to have effect.

(6)This section shall apply in relation to claims made after the day on which this Act is passed.

Notes

  1. F1

    S. 28(1)-(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 86 (with Sch. 36 para. 38); S.I. 2009/404, art. 2

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