http://www.legislation.gov.uk/ukpga/2007/3/section/809ZMAIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-07-21Expert 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 13CHAPTER 8809ZMA1This section applies where—aa person makes a relievable charity donation in a tax year (“the donation year”),bthe donation becomes a tainted donation in a later tax year (“the tainting year”), andcif the donation had become a tainted donation in the donation year, the person’s liability to income tax for the donation year would have been greater than it in fact was for that year.2Income tax is charged under this section, for the tainting year, of an amount equal to the difference between—athe amount of income tax for which the person who made the donation would have been liable for the donation year had the donation become a tainted donation in that year, andbthe amount of income tax for which that person was in fact liable for the donation year.3The person liable for tax charged under this section is the person who made the donation.4Section 101 of FA 2009 (late payment interest) has effect in relation to tax charged under this section as though the tax had become due and payable on 1 February in the tax year following the donation year.Pt. 13 Ch. 8 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 28 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 1Ss. 809ZMA, 809ZMB inserted (with effect in accordance with s. 56(8) of the amending Act) by Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 8 (with s. 56(9)(10))