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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. Income Tax Act 2007
  2. /
  3. /Part 10 Special rules about charitable trusts etc

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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