http://www.legislation.gov.uk/ukpga/2007/3/section/554Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-05Expert Participation2024-05-27Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 10Special rules about charitable trusts etcSubstantial donor transactionsF1554Transactions: exceptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .