(1)This Chapter gives relief for some gifts of money to charities by individuals.
(2)The relief is set out in section 414.
(3)The Chapter contains provisions under which, in some circumstances—
(a)the individual's entitlement to some other reliefs may be restricted (see section 423), and
(b)the individual may be charged to income tax (see section 424).
(4)See section 430 for bodies that are treated as charities for the purposes of this Chapter.
[F1(4A)This Chapter is subject to section 809ZM (removal of income tax relief in respect of tainted charity donations etc).]
(5)For related reliefs for charities see Part 10 of [F2this Act and Part 11 of CTA 2010.]
Textual Amendments
F1S. 413(4A) inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 10
F2Words in s. 413(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 524 (with Sch. 2)