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Income Tax Act 2007
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555Donors: exceptions
This section has no associated Explanatory Notes
(1)A company which is wholly owned by a charity within the meaning of section 339(7AB) of ICTA is not a substantial donor in relation to a charitable trust which owns it (or which owns any part of it).
(2)A registered social landlord or housing association is not a substantial donor in relation to a charitable trust with which it is connected.
(3)“Registered social landlord or housing association” means a body entered on a register maintained under—
(a)section 1 of the Housing Act 1996 (c. 52),
(b)section 57 of the Housing (Scotland) Act 2001 (asp. 10), or
(c)Article 14 of the Housing (Northern Ireland) Order 1992 (S.I. 1725 (N.I. 15)).
(4)For the purposes of subsection (2), a body and a charity are connected if (and only if)—
(a)one is wholly owned, or subject to control, by the other, or
(b)both are wholly owned, or subject to control, by the same person.
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