Part 11Charitable companies etc
Chapter 4Restrictions on exemptions
Substantial donor transactions
503Meaning of “relievable gift”
A gift is a “relievable gift” for the purposes of section 502(2) if relief is available in respect of it under—
a
Part 6 (charitable donations relief),
b
section 257 of TCGA 1992 (gifts of chargeable assets),
c
section 63 of CAA 2001 (gifts of plant or machinery),
d
sections 713 to 715 of ITEPA 2003 (payroll giving),
e
section 108 of ITTOIA 2005 (gifts of trading stock),
f
sections 628 and 630 of ITTOIA 2005 (gifts from settlor-interested trusts),
g
Chapter 2 or 3 of Part 8 of ITA 2007 (gift aid and gifts of shares, securities and real property), or
h
section 105 of CTA 2009 (gifts of trading stock to charities etc).