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Legislation
Finance Act 2012

Crossheading Charitable giving etc

  • Section 49 Gifts to the nation
  • Section 50 Gift aid: giving through self-assessment return
  • Section 51 Relief for gift aid and other income of charities etc
  • Section 52 Meaning of “community amateur sports club”
  1. Charitable giving etc
  2. Gifts to the nation

Section 49 | Gifts to the nation

From legislation.gov.uk

Schedule 14 contains provision for a person's tax liability to be reduced in return for giving pre-eminent property to the nation.

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