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Legislation

Finance Act 2002

Crossheading Charitable giving

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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
Gift aid: election to be treated as if gift made in previous tax year

Section 98 | Gift aid: election to be treated as if gift made in previous tax year

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 98 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 415, Sch. 3 Pt. 1 (with Sch. 2)