http://www.legislation.gov.uk/ukpga/2007/3/section/809ZMBIncome 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 8809ZMB1This section applies where—aa person makes a relievable charity donation that becomes a tainted donation, andba person makes an associated donation in relation to the tainted donation.2If the donation mentioned in subsection (1)(a) becomes a tainted donation before the end of the tax year in which the associated donation is made, any income tax relief that would otherwise be available in respect of the associated donation is not available.3Section 809ZM(5) to (8) (treatment of donation where entitlement to relief is withdrawn) applies to the withdrawal of relief under subsection (2) as it applies to the withdrawal of relief under that section.4Subsection (5) applies where—athe donation mentioned in subsection (1)(a) becomes a tainted donation after the end of the tax year in which the associated donation is made, andbif the donation mentioned in subsection (1)(a) had become a tainted donation before the end of that tax year, the liability to income tax for that tax year of the person who made the associated donation would have been greater than it in fact was for that tax year.5Income tax is charged under this section, for the tax year in which the donation mentioned in subsection (1)(a) becomes a tainted donation, of an amount equal to the difference between—athe amount of income tax for which the person who made the associated donation would have been liable for the tax year in which the associated donation was made had the tainted donation become a tainted donation before the end of that tax year, andbthe amount of income tax for which that person was in fact liable for the tax year in which the associated donation was made.6The person liable for tax charged under subsection (5) is the person who made the associated donation.7Subsection (5) does not apply in relation to an associated donation if the person who would be liable for tax charged under that subsection—ais already liable for tax charged under that subsection by reference to the tax year in which the associated donation was made, orbis liable for tax charged under section 809ZMA(2) by reference to that tax year,and for that purpose the tax year “by reference to which” tax is charged is the earlier tax year for which the person’s liability falls to be considered under (as the case may be) subsection (5)(a) and (b) or section 809ZMA(2)(a) and (b).8Section 101 of FA 2009 (late payment interest) has effect in relation to tax charged under subsection (5) as though the tax had become due and payable on 1 February in the tax year following the one in which the associated donation was made.9In this section—“associated donation”, in relation to a tainted donation, means a relievable charity donation made—in accordance with the arrangements by reference to which Conditions A and B in section 809ZJ are met, andby a person other than—a qualifying charity-owned company in relation to that relievable charity donation, ora relevant housing provider linked (within the meaning of section 809ZJ(7)) with the charity to which that donation is made;“income tax relief” has the same meaning as in section 809ZM;“qualifying charity-owned company” has the meaning given by section 809ZJ(8) (except that paragraph (b) of that definition does not apply);“relevant housing provider” has the meaning given by section 809ZJ(8).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))