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Contents

Legislation

Income Tax Act 2007

Crossheading The relief

Find in this level

Section 413 Overview of Chapter
Section 414 Relief for gifts to charity
Section 414A Tax reduction or charge if basic rate, and devolved basic rate, differ
Section 415 Meaning of “grossed up amount”
Section 416 Meaning of “qualifying donation”
Section 417 Meaning of “benefits associated with a gift”

Chapter 2 Gift aid
Crossheading The relief

Crossheading The relief

From legislation.gov.uk

Contents

Section 413 Overview of Chapter
Section 414 Relief for gifts to charity
Section 414A Tax reduction or charge if basic rate, and devolved basic rate, differ
Section 415 Meaning of “grossed up amount”
Section 416 Meaning of “qualifying donation”
Section 417 Meaning of “benefits associated with a gift”