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Legislation

Finance Act 2006

Chapter 4 Charities

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Section 54 Transactions with substantial donors
Section 55 Non-charitable expenditure
Section 56 Trade profits
Section 57 Gift aid relief for companies wholly owned by one or more charities
Section 58 Extension of restrictions on gift aid payments by close companies

Part 3 Income tax, corporation tax and capital gains tax
Chapter 4 Charities

Chapter 4 Charities

From legislation.gov.uk

Contents

Section 54 Transactions with substantial donors
Section 55 Non-charitable expenditure
Section 56 Trade profits
Section 57 Gift aid relief for companies wholly owned by one or more charities
Section 58 Extension of restrictions on gift aid payments by close companies