[809ZN Income tax charge where gift aid is withdrawn]
Income Tax Act 2007 (2007 c 3) | Legislation

[809ZN  Income tax charge where gift aid is withdrawn]

[(1)     Income tax is charged under this section if—

(a)     a person makes a tainted donation in a tax year,

(b)     (ignoring this Chapter) relief would have been available under Chapter 2 of Part 8 in respect of the tainted donation or an associated donation (“the gift aid donation”), and

(c)     the charity to which the gift aid donation is made is entitled to claim a repayment of tax in respect of that donation.

(2)

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