Part 8 Other reliefsFrom legislation.gov.ukDetailsContentsChapter 1 Interest paymentsCHAPTER 1A Irrecoverable peer-to-peer loansChapter 2 Gift aidChapter 3 Gifts of shares, securities and real property to charities etcChapter 4 Annual payments ...Chapter 5 Qualifying maintenance paymentsChapter 6 Miscellaneous other reliefs