Clause 96 - Gifts of real property to charity

Part of Finance Bill – in a Public Bill Committee at 3:15 pm on 13th June 2002.

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Photo of John Healey John Healey The Economic Secretary to the Treasury 3:15 pm, 13th June 2002

Quite simply, the provision that we are trying to make here is to give a boost to charities right across the field, irrespective of the particular activities that they undertake. The example that the right hon. Gentleman suggests is, if not singular, relatively uncommon. Most charities are not geared up specifically to collect items, and the problems caused by the impact of the amendments should not be underestimated.