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Legislation
Income Tax Act 2007

Crossheading Entitlement to relief

  • Section 431 Relief for gifts of shares, securities and real property to charities etc
  • Section 432 Meaning of “qualifying investment”
  • Section 433 Meaning of “qualifying interest in land”
  1. Chapter 3 Gifts of shares, securities and real property to charities etc
  2. Crossheading Entitlement to relief

Crossheading Entitlement to relief

From legislation.gov.uk

Contents

  1. Section 431 Relief for gifts of shares, securities and real property to charities etc
  2. Section 432 Meaning of “qualifying investment”
  3. Section 433 Meaning of “qualifying interest in land”
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