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Income Tax Act 2007
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413Overview of Chapter
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(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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