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Legislation

Finance Act 2026

Crossheading Charities

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Section 54 Legacies to charities to be within scope of tax
Section 55 Approved charitable investments: purpose test
Section 56 Tainted charity donations: replacement of purpose test with outcome test

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading Charities

Crossheading Charities

From legislation.gov.uk

Contents

Section 54 Legacies to charities to be within scope of tax
Section 55 Approved charitable investments: purpose test
Section 56 Tainted charity donations: replacement of purpose test with outcome test