[809ZL Certain financial advantages to be ignored]
Income Tax Act 2007 (2007 c 3) | Legislation

[809ZL  Certain financial advantages to be ignored]

[(1)     When determining whether a relievable charity donation is a tainted donation, a financial advantage within subsection (2), (3), (4) or (5) is to be ignored.

(2)     A financial advantage is within this subsection if the person for whom it is obtained applies the advantage for charitable purposes only.

(3)     A financial advantage is within this subsection if (ignoring the tainted donation provisions) it is—

(a)     a benefit associated with a gift which is a qualifying donation for the

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