Income Tax Act 2007

422 Disqualified 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.