http://www.legislation.gov.uk/ukpga/2007/3/section/521Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-08-13Expert Participation2026-07-15 Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 105211This section applies if gifts are made to charitable trusts by individuals and the gifts are qualifying donations for the purposes of Chapter 2 of Part 8 (gift aid).2Income tax is charged on the gifts under this section.3It is charged on the grossed up amount of the gifts arising in the tax year.4But a gift is not taken into account in calculating total income so far as it is applied to charitable purposes only.5The grossed up amount of a gift is the amount of the gift grossed up by reference to the basic rate for the tax year in which the gift is made.6The trustees of the charitable trust are liable for any tax charged under this section. 7Schedule 19 to FA 2008 contains provision for transitional payments to charitable trusts in respect of gifts made in the tax years 2008-09 to 2010-11. S. 521(7) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 19 para. 9