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.
F24A
This Chapter is subject to section 809ZM (removal of income tax relief in respect of tainted charity donations etc).
5
For related reliefs for charities see Part 10 of F1this Act and Part 11 of CTA 2010.
F36
For related reliefs for community amateur sports clubs see Chapter 9 of Part 13 of CTA 2010.