Revenue Note for Guidance

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Revenue Note for Guidance

87A Deductions for gifts to Foundation for Investing in Communities

Section 87A (which was inserted by Finance Act 2001 section 84(1)–(2) with effect from 1 August 2000) deleted by Finance Act 2001 section 84(3) with effect from 6 April 2001.

Relevant Date: Finance Act 2021