11U.K.In section 416 (gift aid: meaning of “qualifying donation”) after subsection (6) insert—
“(6A)Condition EA is that the payment is not by way of, and does not amount in substance to, waiver by the individual of entitlement to sums (whether of principal or return) due to the individual from the charity in respect of an amount—
(a)advanced to the charity, and
(b)in respect of which a person, whether or not the individual, has obtained relief under Part 5B (relief for social investments).”