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Legislation

Income Tax Act 2007

Crossheading Value of net benefit to charity

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Section 437 Value of net benefit to charity
Section 438 Market value of qualifying investments
Section 438A Acquisition value of qualifying investments
Section 439 Meaning of “disposal-related obligation”
Section 440 Meaning and amount of “disposal-related liability”

Chapter 3 Gifts of shares, securities and real property to charities etc
Crossheading Value of net benefit to charity

Crossheading Value of net benefit to charity

From legislation.gov.uk

Contents

Section 437 Value of net benefit to charity
Section 438 Market value of qualifying investments
Section 438A Acquisition value of qualifying investments
Section 439 Meaning of “disposal-related obligation”
Section 440 Meaning and amount of “disposal-related liability”