Crossheading Removal of reliefs and imposition of charge to tax
From legislation.gov.uk
Contents
- Section 809ZM Removal of income tax relief where donation becomes tainted in same tax year
- Section 809ZMA Clawback of income tax relief where donation becomes tainted in later tax year
- Section 809ZMB Removal or clawback of income tax relief for associated donations
- Section 809ZN Income tax charge where gift aid is withdrawn
- Section 809ZO Income tax charge where payment of trust income to charity