Schedule 4, paragraph 5(2ZA)

In sub-paragraph (2) above— “business gift” means a gift of goods that is made in the course or furtherance of the business in question; “cost”, in relation to a gift of goods, means the cost to the donor of acquiring or, as the case may be, producing the goods; “qualifying charitable donation” has the meaning given in paragraph 5A; “the same year”, in relation to a gift, means any period of twelve months that includes the day on which the gift is made.

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Source: legislation.gov.uk · retrieved 2026-07-28