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Legislation

Income Tax Act 2007

Crossheading Substantial donor transactions

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Section 549 Transactions with substantial donors
Section 550 Meaning of “relievable gift”
Section 551 Non-charitable expenditure in substantial donor transactions
Section 552 Adjustment if section 551(1) and (2) applied to single transaction
Section 553 Section 551: certain payments and benefits to be ignored
Section 554 Transactions: exceptions
Section 555 Donors: exceptions
Section 556 Connected charities
Section 557 Substantial donor transactions: supplementary

Income Tax Act 2007
Substantial donor transactions

Section 549 | Transactions with substantial donors

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I. 2012/700, art. 1(3), Sch. para. 8)

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