HC Deb 24 March 1986 vol 94 c725

Resolved, That provision may be made with respect to—

  1. (a) exemption under section 360 of the Income and Corporation Taxes Act 1970 (exemptions for charities from tax under Schedule A to F);
  2. (b) charges to tax where assets are disposed of by charities; and
  3. (c) covenanted payments to charities and payments by one charity to another.