Avoidance and non-market transactions - Terminating provisions
GZ 4: Disposals of trading stock to donee organisations or public authorities
You could also call this:
“Rules for companies donating goods to charities or government agencies (no longer applies from 1 April 2024)”
This part of the law is about what happens when companies give their goods to charity or to government organisations. However, as of 1 April 2024, this rule no longer applies. The government decided to remove it from the law. If you want to know more about why this change happened, you can look at section 85 of a different law called the Taxation Act 2024.
