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Legislation

Income Tax Act 2007

Crossheading Measures to ensure donor's liability not less than tax treated as deducted

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Section 423 Restriction of certain reliefs
Section 424 Charge to tax
Section 425 Total amount of income tax to which individual charged for a tax year

Chapter 2 Gift aid
Crossheading Measures to ensure donor's liability not less than tax treated as deducted

Crossheading Measures to ensure donor's liability not less than tax treated as deducted

From legislation.gov.uk

Contents

Section 423 Restriction of certain reliefs
Section 424 Charge to tax
Section 425 Total amount of income tax to which individual charged for a tax year