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Income Tax Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

561Approved charitable loans

This adran has no associated Nodiadau Esboniadol

(1)A loan is an approved charitable loan for the purposes of section 543 (meaning of “non-charitable expenditure”) if it meets conditions A and B.

(2)Condition A is that the loan is not made by way of investment.

(3)Condition B is that either—

(a)the loan is made to another charity for charitable purposes only,

(b)it is made to a beneficiary of the charitable trust in the course of carrying out the purposes of the charitable trust,

(c)it consists of money placed on current account with a bank otherwise than as part of an arrangement under which a loan is made by a bank to some other person, or

(d)an officer of Revenue and Customs is satisfied, on a claim, that the loan is made for the benefit of the charitable trust and not for the avoidance of tax (whether by the charitable trust or by some other person).

(4)In this section “bank” has the meaning given by section 991.

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