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Income Tax Act 2007

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Changes over time for: Section 413

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Version Superseded: 01/04/2010

Status:

Point in time view as at 21/07/2008. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 413. Help about Changes to Legislation

413Overview of ChapterU.K.
This section has no associated Explanatory Notes

(1)This Chapter gives relief for some gifts of money to charities by individuals.

(2)The relief is set out in section 414.

(3)The Chapter contains provisions under which, in some circumstances—

(a)the individual's entitlement to some other reliefs may be restricted (see section 423), and

(b)the individual may be charged to income tax (see section 424).

(4)See section 430 for bodies that are treated as charities for the purposes of this Chapter.

(5)For related reliefs for charities see Part 10 of this Act, section 25(10) of FA 1990 and section 505 of ICTA.

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