The Gifts for Relief in Poor Countries (Designation) Order 1998
Sections 47 and 48 of the Finance Act 1998 (“sections 47 and 48”) provide for relief from income tax and corporation tax, in respect of gifts of assets associated with a trade or cash, to a charity, for purposes connected with the relief of poverty, medical purposes or the advancement of education, in designated countries or territories. Sections 47 and 48 provide that the designation may be expressed by reference to the opinion of any person specified in an Order, or by reference to the contents from time to time of a document prepared by a person so specified.