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Income Tax Act 2007

Section 429: Giving through self-assessment return

1218.This section makes provision for individuals to require all or part of any tax repayment arising as a result of a self-assessment return to be paid to a listed charity. It is based on section 83 of FA 2004.

1219.For the effect of this provision where the gift is received by a charitable trust, see section 538(3) and the commentary on that section.

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