http://www.legislation.gov.uk/ukpga/2007/3/part/8/chapter/2/crossheading/the-reliefIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-09-06Expert Participation2024-09-03 Part 8Other reliefsChapter 2Gift aid<Emphasis>The relief</Emphasis>Overview of Chapter4131This Chapter gives relief for some gifts of money to charities by individuals.2The relief is set out in section 414.3The Chapter contains provisions under which, in some circumstances—athe individual's entitlement to some other reliefs may be restricted (see section 423), andbthe individual may be charged to income tax (see section 424).4See section 430 for bodies that are treated as charities for the purposes of this Chapter.4AThis Chapter is subject to section 809ZM (removal of income tax relief in respect of tainted charity donations etc).5For related reliefs for charities see Part 10 of this Act and Part 11 of CTA 2010. 6For related reliefs for community amateur sports clubs see Chapter 9 of Part 13 of CTA 2010.Relief for gifts to charity4141An individual who makes a gift to a charity which is a qualifying donation is entitled to the relief set out in subsection (2).2The Income Tax Acts have effect in their application to the individual for the tax year in which the gift is made as if—athe gift had been made after deduction of income tax at the basic rate, and bthe basic rate limit and the higher rate limit (see section 10) and additionally, in the case of a Scottish taxpayer, the upper limit for the Scottish basic rate and the limits for any Scottish rates above the Scottish basic rate, were increased by an amount equal to the grossed up amount of the gift.3See 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.<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">Tax reduction or charge if basic rate, and devolved basic rate, differ</Addition>414A1Subsections (3) and (4) apply if an individual makes a gift to a charity which is a qualifying donation, and for the tax year in which the gift is made—athe individual is a Scottish taxpayer or a Welsh taxpayer,bthere is a difference between—ithe applicable devolved basic rate, andiithe basic rate, andcany of the individual’s income is liable to the applicable devolved basic rate.2In this section—“the applicable devolved basic rate”—is the Scottish basic rate if the individual is a Scottish taxpayer, andis the Welsh basic rate if the individual is a Welsh taxpayer,“the ADBR amount” is the amount of the individual’s income liable to the applicable devolved basic rate, and“the rate difference” means the difference between the basic rate and the applicable devolved basic rate.3If, for the tax year in which the gift is made, the applicable devolved basic rate is above the basic rate—athe individual is entitled to a tax reduction for that tax year,bthe tax reduction is given effect at Step 6 of the calculation in section 23,cwhere the ADBR amount is more than or equal to the grossed up amount of the gift, the amount of the tax reduction is equal to the grossed up amount of the gift multiplied by the rate difference, anddotherwise, the amount of the tax reduction is equal to the ADBR amount multiplied by the rate difference.4If, for the tax year in which the gift is made, the applicable devolved basic rate is lower than the basic rate—aincome tax is charged under this subsection for that tax year,bthe individual is the person liable for the tax,cwhere the ADBR amount is more than or equal to the grossed up amount of the gift, the amount of the tax is equal to the grossed up amount of the gift multiplied by the rate difference, anddotherwise, the amount of the tax is the ADBR amount multiplied by the rate difference,but see subsection (5).5If, in the case of an individual (and ignoring this subsection), the total amount of tax charged under subsection (4) for a tax year is greater than the individual’s section 414(2)(b) tax saving for that year, the total amount of that tax is limited so as to be equal to the individual’s section 414(2)(b) tax saving for that year.6For the purposes of subsection (5), the amount of an individual’s “section 414(2)(b) tax saving” for a tax year is—aif the amount calculated at Step 5 of the calculation in section 23 in the individual’s case for that year is less than it would be were section 414(2)(b) not to have effect, equal to the difference, andbotherwise is nil.Meaning of “grossed up amount”415In 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 ... .Meaning of “qualifying donation”4161A gift made to a charity by an individual is a qualifying donation for the purposes of this Chapter if—aconditions A to F are met, andbthe individual, or an intermediary representing the individual, gives the charity, or an intermediary representing the charity, a gift aid declaration relating to the gift (see section 428).1AFor the purpose of subsection (1)(b) an intermediary is—aa person authorised by the individual to give a gift aid declaration on behalf of that individual to the charity,ba person authorised by a charity to receive a gift aid declaration on behalf of that charity, orca person authorised to perform both of the roles described in paragraphs (a) and (b).2Condition A is that the gift takes the form of a payment of a sum of money.3Condition B is that the payment is not subject to any condition as to repayment.4Condition C is that the payment is not a sum falling within section 713(3) of ITEPA 2003 (payroll deduction scheme).5Condition D is that the payment is not deductible in calculating the individual's income from any source.6Condition E is that the payment is not conditional on, associated with or part of an arrangement involving, the acquisition of property by the charity from the individual or a person connected with the individual.An acquisition by way of gift is ignored for the purposes of this condition.6ACondition 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—aadvanced to the charity, andbin respect of which a person, whether or not the individual, has obtained relief under Part 5B (relief for social investments).7Condition F is that—athere are no benefits associated with the gift, orbthere are benefits associated with the gift but the restrictions on those benefits are not breached.See sections 417 to 421 for provision about benefits associated with gifts.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Meaning of “benefits associated with a gift”417A benefit is associated with a gift for the purposes of this Chapter if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.Words in s. 414(2)(b) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 20S. 414A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201), arts. 1(1), 12(8)Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(a)(i); S.I. 2016/1010, reg. 4Letter in s. 416(1)(a) substituted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 3(2)(a)S. 413(6) inserted (17.7.2012) (with effect in accordance with Sch. 15 para. 17(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 8Words in s. 414(2)(a) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(4)(a)Words in s. 413(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 524 (with Sch. 2)Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(a)(ii); S.I. 2016/1010, reg. 4S. 416(6A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 11S. 416(1A) inserted (with effect in accordance with s. 20(4) of the amending Act) by Finance Act 2015 (c. 11), s. 20(2)(b); S.I. 2016/1010, reg. 4Words in s. 414(2)(b) substituted (6.4.2018) by The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(4)(b)S. 416(8) omitted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 8 para. 3(2)(b)Words in s. 414(2)(b) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 6Words in s. 415 omitted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(5)S. 413(4A) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 10Words in s. 414(2)(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468), regs. 1(1), 10(2)
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<Title>Other reliefs</Title>
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<Emphasis>The relief</Emphasis>
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<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-07-17">
<Title>Overview of Chapter</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413" id="section-413">
<Pnumber PuncAfter="">413</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/1" id="section-413-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter gives relief for some gifts of money to charities by individuals.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/2" id="section-413-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The relief is set out in section 414.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/3" id="section-413-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Chapter contains provisions under which, in some circumstances—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/3/a" id="section-413-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the individual's entitlement to some other reliefs may be restricted (see section 423), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/3/b" id="section-413-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the individual may be charged to income tax (see section 424).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/4" id="section-413-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>See section 430 for bodies that are treated as charities for the purposes of this Chapter.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/4A" id="section-413-4A">
<Pnumber>
<Addition ChangeId="key-ef7aca893b99d3accecca5618a9f7d4d-1520870785837" CommentaryRef="key-ef7aca893b99d3accecca5618a9f7d4d">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-ef7aca893b99d3accecca5618a9f7d4d-1520870785837" CommentaryRef="key-ef7aca893b99d3accecca5618a9f7d4d">This Chapter is subject to section 809ZM (removal of income tax relief in respect of tainted charity donations </Addition>
<Abbreviation Expansion="Et cetera" xml:lang="la">
<Addition ChangeId="key-ef7aca893b99d3accecca5618a9f7d4d-1520870785837" CommentaryRef="key-ef7aca893b99d3accecca5618a9f7d4d">etc</Addition>
</Abbreviation>
<Addition ChangeId="key-ef7aca893b99d3accecca5618a9f7d4d-1520870785837" CommentaryRef="key-ef7aca893b99d3accecca5618a9f7d4d">).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/5" id="section-413-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
For related reliefs for charities see Part 10 of
<Substitution ChangeId="key-88cfca1fb1ac9831d7cdcea6332a7119-1514982910413" CommentaryRef="key-88cfca1fb1ac9831d7cdcea6332a7119">this Act and Part 11 of CTA 2010.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/413/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/413/6" id="section-413-6">
<Pnumber>
<Addition ChangeId="key-72f48efff4aa153be56ca40888ddc4cc-1524579057260" CommentaryRef="key-72f48efff4aa153be56ca40888ddc4cc">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-72f48efff4aa153be56ca40888ddc4cc-1524579057260" CommentaryRef="key-72f48efff4aa153be56ca40888ddc4cc">For related reliefs for community amateur sports clubs see Chapter 9 of Part 13 of CTA 2010.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-06" RestrictExtent="E+W+S+N.I.">
<Title>Relief for gifts to charity</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414" id="section-414">
<Pnumber PuncAfter="">414</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414/1" id="section-414-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>An individual who makes a gift to a charity which is a qualifying donation is entitled to the relief set out in subsection (2).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414/2" id="section-414-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Income Tax Acts have effect in their application to the individual for the tax year in which the gift is made as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414/2/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414/2/a" id="section-414-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
the gift had been made after deduction of
<Substitution ChangeId="key-7fb387f164db3e5e3b2b3560bb635bf5-1581889576698" CommentaryRef="key-7fb387f164db3e5e3b2b3560bb635bf5">income tax at the basic rate, and</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414/2/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414/2/b" id="section-414-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the basic rate limit
<Addition ChangeId="key-ebb1211c099159ad2b1313c75a7bd628-1508857443665" CommentaryRef="key-ebb1211c099159ad2b1313c75a7bd628">and the higher rate limit</Addition>
(see
<Substitution ChangeId="key-246ec76ca9cda0c595212512bca0a584-1495545236251" CommentaryRef="key-246ec76ca9cda0c595212512bca0a584">section 10</Substitution>
)
<Addition ChangeId="key-f2e8807c623a6dbbe6db94b7b064b548-1574092927125" CommentaryRef="key-f2e8807c623a6dbbe6db94b7b064b548">and additionally, in the case of a Scottish taxpayer, </Addition>
<Addition ChangeId="key-f2e8807c623a6dbbe6db94b7b064b548-1574092927125" CommentaryRef="key-f2e8807c623a6dbbe6db94b7b064b548">
<Substitution ChangeId="key-c306d8cfa7ffc549cdef07d3b8d8081b-1581889384350" CommentaryRef="key-c306d8cfa7ffc549cdef07d3b8d8081b">the upper limit for the Scottish basic rate and the limits for any Scottish rates above the Scottish basic rate,</Substitution>
</Addition>
were increased by an amount equal to the grossed up amount of the gift.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414/3" id="section-414-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
See subsection (7) of section 535 of
<Acronym Expansion="Income Tax (Trading and Other Income) Act">ITTOIA</Acronym>
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.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2019-02-07">
<Title>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">Tax reduction or charge if basic rate, and devolved basic rate, differ</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A" id="section-414A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">414A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1" id="section-414A-1">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">Subsections (3) and (4) apply if an individual makes a gift to a charity which is a qualifying donation, and for the tax year in which the gift is made—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1/a" id="section-414A-1-a">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the individual is a Scottish taxpayer or a Welsh taxpayer,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1/b" id="section-414A-1-b">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">there is a difference between—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1/b/i" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1/b/i" id="section-414A-1-b-i">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the applicable devolved basic rate, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1/b/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1/b/ii" id="section-414A-1-b-ii">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the basic rate, and</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/1/c" id="section-414A-1-c">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">any of the individual’s income is liable to the applicable devolved basic rate.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/2" id="section-414A-2">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">In this section—</Addition>
</Text>
<BlockAmendment Context="main" TargetClass="primary" TargetSubClass="unknown" Format="double">
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">“the applicable devolved basic rate”—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">is the Scottish basic rate if the individual is a Scottish taxpayer, and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">is the Welsh basic rate if the individual is a Welsh taxpayer,</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">“the ADBR amount” is the amount of the individual’s income liable to the applicable devolved basic rate, and</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">“the rate difference” means the difference between the basic rate and the applicable devolved basic rate.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</BlockAmendment>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/3" id="section-414A-3">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">If, for the tax year in which the gift is made, the applicable devolved basic rate is above the basic rate—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/3/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/3/a" id="section-414A-3-a">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the individual is entitled to a tax reduction for that tax year,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/3/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/3/b" id="section-414A-3-b">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the tax reduction is given effect at Step 6 of the calculation in section 23,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/3/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/3/c" id="section-414A-3-c">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">where the ADBR amount is more than or equal to the grossed up amount of the gift, the amount of the tax reduction is equal to the grossed up amount of the gift multiplied by the rate difference, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/3/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/3/d" id="section-414A-3-d">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">otherwise, the amount of the tax reduction is equal to the ADBR amount multiplied by the rate difference.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/4" id="section-414A-4">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">If, for the tax year in which the gift is made, the applicable devolved basic rate is lower than the basic rate—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/4/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/4/a" id="section-414A-4-a">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">income tax is charged under this subsection for that tax year,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/4/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/4/b" id="section-414A-4-b">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">the individual is the person liable for the tax,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/4/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/4/c" id="section-414A-4-c">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">where the ADBR amount is more than or equal to the grossed up amount of the gift, the amount of the tax is equal to the grossed up amount of the gift multiplied by the rate difference, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/4/d" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/4/d" id="section-414A-4-d">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">otherwise, the amount of the tax is the ADBR amount multiplied by the rate difference,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">but see subsection (5).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/5" id="section-414A-5">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">If, in the case of an individual (and ignoring this subsection), the total amount of tax charged under subsection (4) for a tax year is greater than the individual’s section 414(2)(b) tax saving for that year, the total amount of that tax is limited so as to be equal to the individual’s section 414(2)(b) tax saving for that year.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/6" id="section-414A-6">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">For the purposes of subsection (5), the amount of an individual’s “section 414(2)(b) tax saving” for a tax year is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/6/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/6/a" id="section-414A-6-a">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">if the amount calculated at Step 5 of the calculation in section 23 in the individual’s case for that year is less than it would be were section 414(2)(b) not to have effect, equal to the difference, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/414A/6/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/414A/6/b" id="section-414A-6-b">
<Pnumber>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-43c1628f4dda5ff9e15fbe63bf324412-1582302867856" CommentaryRef="key-43c1628f4dda5ff9e15fbe63bf324412">otherwise is nil.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2018-04-06" RestrictExtent="E+W+S+N.I.">
<Title>Meaning of “grossed up amount”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/415" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/415" id="section-415">
<Pnumber PuncAfter="">415</Pnumber>
<P1para>
<Text>
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
<CommentaryRef Ref="key-eebd033b94e91334698744a4fae828fe"/>
... .
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-10-19">
<Title>Meaning of “qualifying donation”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416" id="section-416">
<Pnumber PuncAfter="">416</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1" id="section-416-1" RestrictStartDate="2016-10-19">
<Pnumber>1</Pnumber>
<P2para>
<Text>A gift made to a charity by an individual is a qualifying donation for the purposes of this Chapter if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1/a" id="section-416-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
conditions A to
<Substitution ChangeId="key-6534fc441879c8592ebf4e7672fe9687-1517495242948" CommentaryRef="key-6534fc441879c8592ebf4e7672fe9687">F</Substitution>
are met, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1/b" id="section-416-1-b" RestrictStartDate="2016-10-19">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the individual
<Addition ChangeId="key-4f8827b34bf7ede2966c661aa9041afe-1561461439660" CommentaryRef="key-4f8827b34bf7ede2966c661aa9041afe">, or an intermediary representing the individual,</Addition>
gives the charity
<Addition ChangeId="key-a62d347370fa9fffa54f421930d53eb3-1561461468052" CommentaryRef="key-a62d347370fa9fffa54f421930d53eb3">, or an intermediary representing the charity,</Addition>
a gift aid declaration relating to the gift (see section 428).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1A" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1A" id="section-416-1A" RestrictStartDate="2016-10-19">
<Pnumber>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">For the purpose of subsection (1)(b) an intermediary is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1A/a" id="section-416-1A-a">
<Pnumber>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">a person authorised by the individual to give a gift aid declaration on behalf of that individual to the charity,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1A/b" id="section-416-1A-b">
<Pnumber>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">a person authorised by a charity to receive a gift aid declaration on behalf of that charity, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/1A/c" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/1A/c" id="section-416-1A-c">
<Pnumber>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b630b11d79fc23a8a326135094680fd6-1561461502317" CommentaryRef="key-b630b11d79fc23a8a326135094680fd6">a person authorised to perform both of the roles described in paragraphs (a) and (b).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/2" id="section-416-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Condition A is that the gift takes the form of a payment of a sum of money.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/3" id="section-416-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Condition B is that the payment is not subject to any condition as to repayment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/4" id="section-416-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Condition C is that the payment is not a sum falling within section 713(3) of
<Acronym Expansion="The Income Tax (Earnings and Pensions) Act">ITEPA</Acronym>
2003 (payroll deduction scheme).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/5" id="section-416-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Condition D is that the payment is not deductible in calculating the individual's income from any source.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/6" id="section-416-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Condition E is that the payment is not conditional on, associated with or part of an arrangement involving, the acquisition of property by the charity from the individual or a person connected with the individual.</Text>
</P2para>
<P2para>
<Text>An acquisition by way of gift is ignored for the purposes of this condition.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/6A" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/6A" id="section-416-6A">
<Pnumber>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">6A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">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—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/6A/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/6A/a" id="section-416-6A-a">
<Pnumber>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">advanced to the charity, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/6A/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/6A/b" id="section-416-6A-b">
<Pnumber>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b0a08713582777b8c6974cafcc8826fa-1539080539712" CommentaryRef="key-b0a08713582777b8c6974cafcc8826fa">in respect of which a person, whether or not the individual, has obtained relief under Part 5B (relief for social investments).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/7" id="section-416-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Condition F is that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/7/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/7/a" id="section-416-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>there are no benefits associated with the gift, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/7/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/7/b" id="section-416-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>there are benefits associated with the gift but the restrictions on those benefits are not breached.</Text>
</P3para>
</P3>
</P2para>
<P2para>
<Text>See sections 417 to 421 for provision about benefits associated with gifts.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/416/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/416/8" id="section-416-8">
<Pnumber>
<CommentaryRef Ref="key-d5e857d4cbd3d07c14a130eaaf19e978"/>
8
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2007-04-06">
<Title>Meaning of “benefits associated with a gift”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/417" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/417" id="section-417">
<Pnumber PuncAfter="">417</Pnumber>
<P1para>
<Text>A benefit is associated with a gift for the purposes of this Chapter if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-246ec76ca9cda0c595212512bca0a584" Type="F">
<Para>
<Text>
Words in s. 414(2)(b) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cknw7q082-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cknw7q082-00008" CitationRef="cknw7q082-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/1/paragraph/20" SectionRef="schedule-1-paragraph-20" Operative="true">Sch. 1 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-43c1628f4dda5ff9e15fbe63bf324412" Type="F">
<Para>
<Text>
S. 414A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/201" id="coinb0g23-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="201" Title="The Devolved Income Tax Rates (Consequential Amendments) Order 2019">The Devolved Income Tax Rates (Consequential Amendments) Order 2019 (S.I. 2019/201)</Citation>
,
<CitationSubRef id="coinb0g23-00008" CitationRef="coinb0g23-00007" URI="http://www.legislation.gov.uk/id/uksi/2019/201/article/1" SectionRef="article-1">arts. 1(1)</CitationSubRef>
,
<CitationSubRef id="coinb0g23-00009" CitationRef="coinb0g23-00007" URI="http://www.legislation.gov.uk/id/uksi/2019/201/article/12/8" SectionRef="article-12-8" Operative="true">12(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4f8827b34bf7ede2966c661aa9041afe" Type="F">
<Para>
<Text>
Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="ckmvped03-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="ckmvped03-00008" CitationRef="ckmvped03-00007" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/20/2/a/i" SectionRef="section-20-2-a-i" Operative="true">s. 20(2)(a)(i)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1010" id="ckmvped03-00009" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1010" Title="The Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016">S.I. 2016/1010</Citation>
,
<CitationSubRef id="ckmvped03-00010" CitationRef="ckmvped03-00009" URI="http://www.legislation.gov.uk/id/uksi/2016/1010/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6534fc441879c8592ebf4e7672fe9687" Type="F">
<Para>
<Text>
Letter in s. 416(1)(a) substituted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cuqujgjs2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef id="cuqujgjs2-00008" CitationRef="cuqujgjs2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/8/paragraph/3/2/a" SectionRef="schedule-8-paragraph-3-2-a" Operative="true">Sch. 8 para. 3(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-72f48efff4aa153be56ca40888ddc4cc" Type="F">
<Para>
<Text>
S. 413(6) inserted (17.7.2012) (with effect in accordance with Sch. 15 para. 17(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cy0274wl2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef id="cy0274wl2-00008" CitationRef="cy0274wl2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/15/paragraph/8" SectionRef="schedule-15-paragraph-8" Operative="true">Sch. 15 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7fb387f164db3e5e3b2b3560bb635bf5" Type="F">
<Para>
<Text>
Words in s. 414(2)(a) substituted (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/459" id="cobt2o0u3-00016" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="459" Title="The Scottish Rates of Income Tax (Consequential Amendments) Order 2018">The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459)</Citation>
,
<CitationSubRef id="cobt2o0u3-00017" CitationRef="cobt2o0u3-00016" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cobt2o0u3-00018" CitationRef="cobt2o0u3-00016" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/6/4/a" SectionRef="article-6-4-a" Operative="true">6(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-88cfca1fb1ac9831d7cdcea6332a7119" Type="F">
<Para>
<Text>
Words in s. 413(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/4" id="ctlaq2sa2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="4" Title="Corporation Tax Act 2010">Corporation Tax Act 2010 (c. 4)</Citation>
,
<CitationSubRef id="ctlaq2sa2-00008" CitationRef="ctlaq2sa2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1" SectionRef="section-1184-1">s. 1184(1)</CitationSubRef>
,
<CitationSubRef id="ctlaq2sa2-00009" CitationRef="ctlaq2sa2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/524" SectionRef="schedule-1-paragraph-524" Operative="true">Sch. 1 para. 524</CitationSubRef>
(with
<CitationSubRef id="ctlaq2sa2-00010" CitationRef="ctlaq2sa2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-a62d347370fa9fffa54f421930d53eb3" Type="F">
<Para>
<Text>
Words in s. 416(1)(b) inserted (with effect in accordance with s. 20(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="ckmvped03-00017" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="ckmvped03-00018" CitationRef="ckmvped03-00017" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/20/2/a/ii" SectionRef="section-20-2-a-ii" Operative="true">s. 20(2)(a)(ii)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1010" id="ckmvped03-00019" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1010" Title="The Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016">S.I. 2016/1010</Citation>
,
<CitationSubRef id="ckmvped03-00020" CitationRef="ckmvped03-00019" URI="http://www.legislation.gov.uk/id/uksi/2016/1010/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b0a08713582777b8c6974cafcc8826fa" Type="F">
<Para>
<Text>
S. 416(6A) inserted (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="c4nw0cn23-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="c4nw0cn23-00008" CitationRef="c4nw0cn23-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/11/paragraph/11" SectionRef="schedule-11-paragraph-11" Operative="true">Sch. 11 para. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b630b11d79fc23a8a326135094680fd6" Type="F">
<Para>
<Text>
S. 416(1A) inserted (with effect in accordance with s. 20(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="ckmvped03-00027" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="ckmvped03-00028" CitationRef="ckmvped03-00027" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/20/2/b" SectionRef="section-20-2-b" Operative="true">s. 20(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/1010" id="ckmvped03-00029" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="1010" Title="The Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations 2016">S.I. 2016/1010</Citation>
,
<CitationSubRef id="ckmvped03-00030" CitationRef="ckmvped03-00029" URI="http://www.legislation.gov.uk/id/uksi/2016/1010/regulation/4" SectionRef="regulation-4">reg. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c306d8cfa7ffc549cdef07d3b8d8081b" Type="F">
<Para>
<Text>
Words in s. 414(2)(b) substituted (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/459" id="cobt2o0u3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="459" Title="The Scottish Rates of Income Tax (Consequential Amendments) Order 2018">The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459)</Citation>
,
<CitationSubRef id="cobt2o0u3-00008" CitationRef="cobt2o0u3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cobt2o0u3-00009" CitationRef="cobt2o0u3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/6/4/b" SectionRef="article-6-4-b" Operative="true">6(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d5e857d4cbd3d07c14a130eaaf19e978" Type="F">
<Para>
<Text>
S. 416(8) omitted (8.4.2010 with effect in accordance with Sch. 8 para. 8(5) of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/13" id="cuqujgjs2-00013" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="13" Title="Finance Act 2010">Finance Act 2010 (c. 13)</Citation>
,
<CitationSubRef id="cuqujgjs2-00014" CitationRef="cuqujgjs2-00013" URI="http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/8/paragraph/3/2/b" SectionRef="schedule-8-paragraph-3-2-b" Operative="true">Sch. 8 para. 3(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ebb1211c099159ad2b1313c75a7bd628" Type="F">
<Para>
<Text>
Words in s. 414(2)(b) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="cqs1xtjs2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef id="cqs1xtjs2-00008" CitationRef="cqs1xtjs2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/2/paragraph/6" SectionRef="schedule-2-paragraph-6" Operative="true">Sch. 2 para. 6</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-eebd033b94e91334698744a4fae828fe" Type="F">
<Para>
<Text>
Words in s. 415 omitted (6.4.2018) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/459" id="coczbd2j3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="459" Title="The Scottish Rates of Income Tax (Consequential Amendments) Order 2018">The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459)</Citation>
,
<CitationSubRef id="coczbd2j3-00008" CitationRef="coczbd2j3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/1/2" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="coczbd2j3-00009" CitationRef="coczbd2j3-00007" URI="http://www.legislation.gov.uk/id/uksi/2018/459/article/6/5" SectionRef="article-6-5" Operative="true">6(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ef7aca893b99d3accecca5618a9f7d4d" Type="F">
<Para>
<Text>
S. 413(4A) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cwao99il2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef id="cwao99il2-00008" CitationRef="cwao99il2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/3/paragraph/10" SectionRef="schedule-3-paragraph-10" Operative="true">Sch. 3 para. 10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f2e8807c623a6dbbe6db94b7b064b548" Type="F">
<Para>
<Text>
Words in s. 414(2)(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2017/468" id="ckqvbc0j3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="468" Title="The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017">The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017 (S.I. 2017/468)</Citation>
,
<CitationSubRef id="ckqvbc0j3-00008" CitationRef="ckqvbc0j3-00007" URI="http://www.legislation.gov.uk/id/uksi/2017/468/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef id="ckqvbc0j3-00009" CitationRef="ckqvbc0j3-00007" URI="http://www.legislation.gov.uk/id/uksi/2017/468/regulation/10/2" SectionRef="regulation-10-2" Operative="true">10(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>