Part 8Other reliefs
Chapter 2Gift aid
The relief
413Overview of Chapter
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 F1this Act and Part 11 of CTA 2010.