108 Gifts of trading stock to charities etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

108  Gifts of trading stock to charities etc

(1)     This section applies if a person carrying on a trade (“the donor”) gives an article for the purposes of—

(a)     a charity, a registered club or a body listed in subsection (4), or

(b)     a designated educational

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