40 Gift aid etc: restrictions on associated benefits
Finance Act 2019 (2019 c 1) | Legislation

40  Gift aid etc: restrictions on associated benefits

(1)     In section 418 of ITA 2007 (gifts to charities by individuals: restrictions on associated benefits) in subsection (2) (the variable limit) for paragraphs (a) to (c) substitute—

“(a)     in a case where the amount of the gift is

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