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Legislation
Income Tax Act 2007

Crossheading Removal of reliefs and imposition of charge to tax

  • 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  • Section 809ZN Income tax charge where gift aid is withdrawn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
  1. Income Tax Act 2007
  2. /
  3. /CHAPTER 8 Tainted charity donations

Crossheading Removal of reliefs and imposition of charge to tax

From legislation.gov.uk

Contents

  1. Section 809ZM Removal of income tax relief where donation becomes tainted in same tax year
  2. Section 809ZMA Clawback of income tax relief where donation becomes tainted in later tax year
  3. Section 809ZMB Removal or clawback of income tax relief for associated donations
  4. Section 809ZN Income tax charge where gift aid is withdrawn
  5. Section 809ZO Income tax charge where payment of trust income to charity
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