Part 1 Income Tax
Finance Act 2011 (2011 c 11) | Legislation

SCHEDULE 3 Tainted Charity Donations

Section 27

Part 1 Income Tax

1

In Part 13 of ITA 2007 (tax avoidance), after Chapter 7 insert—

“Chapter 8
Tainted Charity Donations
Introduction
809ZH Overview of Chapter

(1)     This Chapter makes provision for removing entitlement to income tax reliefs, and counteracting income tax advantages, where a person makes a relievable charity donation which is a tainted donation.

(2)     See section 257A of TCGA 1992 and Part 21C of CTA 2010 for the removal of entitlement to other reliefs where a person makes a relievable charity donation which is a tainted donation.

809ZI Relievable charity donations

(1)     In this Chapter “relievable charity donation†means a gift or other disposal which—

(a)     is made by a person to a charity, and

(b)     is eligible for tax relief.

(2)     A gift or other disposal is eligible for tax relief if one or both of the following apply—

(a)     (ignoring the tainted donation provisions) tax relief would be available in respect of it under a relevant relieving provision;

(b)     the charity is entitled to claim a repayment of tax in respect of it.

(3)     “The tainted donation provisions†are—

(a)     this Chapter,

(b)

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