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Contents

Legislation

Finance Act 2000

Crossheading Giving to charity

Find in this level

Section 38 Payroll deduction scheme.
Section 39 Gift aid payments by individuals.
Section 40 Gift aid payments by companies.
Section 41 Covenanted payments to charities.
Section 42 Millennium gift aid.
Section 43 Gifts of shares and securities to charities etc.
Section 44 Gifts to charity from certain trusts.
Section 45 Loans to charities.
Section 46 Exemption for small trades etc.

Giving to charity
Loans to charities.

Section 45 | Loans to charities.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 45 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 513, Sch. 3 (with Sch. 2)