Skip to content

Contents

Legislation

Finance Act 2002

Crossheading Charitable giving

Find in this level

Section 97 Gifts of real property to charity
Section 98 Gift aid: election to be treated as if gift made in previous tax year

Charitable giving
Gifts of real property to charity

Section 97 | Gifts of real property to charity

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 97 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)