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Contents

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

Substantial donor transactions
Donors: exceptions

Section 555 | Donors: exceptions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed