424 Charge to tax
Income Tax Act 2007 (2007 c 3) | Legislation

424  Charge to tax

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

(a)     an individual makes one or more gifts to charity in a tax year which are qualifying donations, and

(b)     amount A is greater than amount C.

(2)     In this section—

“amount A” means the total amount of the tax treated as deducted from

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