Part 1 Introduction
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 14 Gifts to the Nation

Section 49

Part 1 Introduction

Qualifying gifts

1

(1)     For the purposes of this Schedule, a person makes a “qualifying gift†if the person makes a gift in the circumstances described in sub-paragraph (2).

(2)     The circumstances are—

(a)

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