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Legislation
Income Tax Act 2007

Crossheading Gifts and other payments

  • Section 520 Gifts entitling donor to gift aid relief: income tax treated as paid
  • Section 521 Gifts entitling donor to gift aid relief: income tax liability and exemption
  • Section 521A Gifts under payroll deduction schemes: income tax liability and exemption
  • Section 522 Gifts of money from companies: income tax liability and exemption
  • Section 523 Payments from other charities: income tax liability and exemption
  • Section 523A Legacies: income tax liability and exemption
  1. Part 10 Special rules about charitable trusts etc
  2. Crossheading Gifts and other payments

Crossheading Gifts and other payments

From legislation.gov.uk

Contents

  1. Section 520 Gifts entitling donor to gift aid relief: income tax treated as paid
  2. Section 521 Gifts entitling donor to gift aid relief: income tax liability and exemption
  3. Section 521A Gifts under payroll deduction schemes: income tax liability and exemption
  4. Section 522 Gifts of money from companies: income tax liability and exemption
  5. Section 523 Payments from other charities: income tax liability and exemption
  6. Section 523A Legacies: income tax liability and exemption
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