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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 552 | Adjustment if section 551(1) and (2) applied to single transaction

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 549-557 repealed (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 13 (with Sch. 3 para. 29 and S.I.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