Income Tax Act 2007 (c. 3)

Part 8 U.K. Other reliefs

Chapter 2 U.K. Gift aid

The relief U.K.

415 Meaning of “grossed up amount” U.K.

In this Chapter references to the grossed up amount of a gift are to the amount of the gift grossed up by reference to the basic rate for the tax year in which the gift is made.