Part 8Other reliefs
Chapter 2Gift aid
The relief
414Relief for gifts to charity
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 F5income tax at the basic rate, and
b
the basic rate limit F2and the higher rate limit (see F1section 10) F3and additionally, in the case of a Scottish taxpayer, F4the upper limit for the Scottish basic rate and the limits for any Scottish rates above the Scottish basic rate, 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.