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Legislation

Income Tax Act 2007

Crossheading Supplementary

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Section 445 Prohibition against double relief
Section 446 “Charity” to include exempt bodies

Chapter 3 Gifts of shares, securities and real property to charities etc
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 445 Prohibition against double relief
Section 446 “Charity” to include exempt bodies