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Income Tax Act 2007
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414Relief for gifts to charity
This section has no associated Explanatory Notes
(1)An individual who makes a gift to a charity which is a qualifying donation is entitled to the relief set out in subsection (2).
(2)The Income Tax Acts have effect in their application to the individual for the tax year in which the gift is made as if—
(a)the gift had been made after deduction of income tax at the basic rate, and
(b)the basic rate limit (see section 20) were increased by an amount equal to the grossed up amount of the gift.
(3)See subsection (7) of section 535 of ITTOIA 2005 (gains from contracts for life insurance etc: top slicing relief) for provision about how relief under this Chapter is to be ignored for the purpose of calculating relief under that section.
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