The Substantial Donor Transactions (Variation of Threshold Limits) Regulations 2009

• Citation: S.I. 2009/1029
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Substantial Donor Transactions (Variation of Threshold Limits) Regulations 2009 and shall come into force on 23rd April 2009.

Section 2 Amendments to the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007

In each of—

(a) section 506A(2)(b) of the Income and Corporation Taxes Act 1988 , and

(b) section 549(2)(b) of the Income Tax Act 2007,

for “£100,000” substitute “£150,000”.