- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Changes over time for: Section 414
Version Superseded: 21/07/2008
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Point in time view as at 06/04/2007. This version of this provision has been superseded.
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414Relief for gifts to charityU.K.
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Nodiadau Esboniadol
(1)An individual who makes a gift to a charity which is a qualifying donation is entitled to the relief set out in subsection (2).
(2)The Income Tax Acts have effect in their application to the individual for the tax year in which the gift is made as if—
(a)the gift had been made after deduction of income tax at the basic rate, and
(b)the basic rate limit (see section 20) were increased by an amount equal to the grossed up amount of the gift.
(3)See subsection (7) of section 535 of ITTOIA 2005 (gains from contracts for life insurance etc: top slicing relief) for provision about how relief under this Chapter is to be ignored for the purpose of calculating relief under that section.
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