Part 8Other reliefs
Chapter 2Gift aid
Disqualified overseas gifts
422Disqualified overseas gifts
1
This section applies for the purposes of section 416(8).
2
A gift is an “overseas gift” if—
a
it is made by an individual to a charity at a time when the individual is neither UK resident nor in Crown employment, and
b
ignoring condition G in section 416(8), it is a qualifying donation.
3
An overseas gift made by an individual in a tax year is a “disqualified overseas gift” if, as a result of the gift, the overseas gifts total is more than the individual's charged amount (see section 427).
4
In subsection (3) “overseas gifts total” means the sum of the grossed up amounts of all overseas gifts made by the individual in the tax year.
5
In this section “Crown employment” means employment under the Crown—
a
which is of a public nature, and
b
the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.