SCHEDULES

SCHEDULE 8U.K.Charities: miscellaneous amendments

Payments to bodies outside the UK: non-charitable expenditureU.K.

2(1)In section 547(b) of ITA 2007 (payments by charitable trusts to bodies outside the UK), after “such steps as” insert “ the Commissioners for Her Majesty's Revenue and Customs consider ”.U.K.

(2)In section 500(b) of CTA 2010 (payments by charitable companies to bodies outside the UK), after “such steps as” insert “ the Commissioners for Her Majesty's Revenue and Customs consider ”.