Part 13Tax avoidance

F1CHAPTER 8Tainted charity donations

Introduction

809ZHOverview of Chapter

(1)

This Chapter makes provision for removing entitlement to income tax reliefs, and counteracting income tax advantages, where a person makes a relievable charity donation which is a tainted donation.

(2)

See section 257A of TCGA 1992 and Part 21C of CTA 2010 for the removal of entitlement to other reliefs where a person makes a relievable charity donation which is a tainted donation.