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Income Tax Act 2007
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550Meaning of “relievable gift”
This section has no associated Explanatory Notes
A gift is a “relievable gift” for the purposes of section 549(2) if relief is available in respect of it under—
(a)section 83A of ICTA (gifts in kind),
(b)section 339 of ICTA (donations by companies),
(c)sections 587B and 587C of ICTA (gifts of shares, securities and real property),
(d)section 257 of TCGA 1992 (gifts of chargeable assets),
(e)section 63 of CAA 2001 (gifts of plant and machinery),
(f)sections 713 to 715 of ITEPA 2003 (payroll giving),
(g)section 108 of ITTOIA 2005 (gifts of trading stock),
(h)sections 628 and 630 of ITTOIA 2005 (gifts from settlor-interested trusts), or
(i)Chapters 2 or 3 of Part 8 of this Act (gift aid and gifts of shares, securities and real property).
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