Crossheading Gifts and other payments to charitable companies
From legislation.gov.uk
Contents
- Section 471 Gifts qualifying for gift aid relief: income tax treated as paid
- Section 472 Gifts qualifying for gift aid relief: corporation tax liability and exemption
- Section 472A Gifts under payroll deduction schemes: corporation tax liability and exemption
- Section 473 Gifts of money from companies: corporation tax liability and exemption
- Section 474 Payments from other charities: corporation tax liability and exemption
- Section 474A Legacies: corporation tax liability and exemption