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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2012/14/section/51/enacted</dc:identifier><dc:title>Finance Act 2012</dc:title><dc:subject>Business tax (local); Rates relief; Acquisitions (business); Capital investment; Taxation</dc:subject><dc:subject>Life insurance</dc:subject><dc:subject>Business finance</dc:subject><dc:subject>Corporation tax</dc:subject><dc:subject>Insurance</dc:subject><dc:subject>Business development</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2020-04-16</dc:modified>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/51/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/section/51/notes"/><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2012/14/pdfs/ukpgaencs_20120014_en.pdf" Date="2012-12-13" Title="Correction Slip" Size="21148"/></ukm:CorrectionSlips><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2012/14/pdfs/ukpgaen_20120014_en.pdf" Date="2012-12-13" Title="Explanatory Note" Size="3022606"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation"><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/body" NumberOfProvisions="251" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/part/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/part/1" NumberOfProvisions="65" id="part-1"><Number>PART 1</Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/part/1/chapter/5/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/part/1/chapter/5" NumberOfProvisions="18" id="part-1-chapter-5"><Number>CHAPTER 5</Number><Title>Miscellaneous</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/part/1/chapter/5/crossheading/charitable-giving-etc/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/part/1/chapter/5/crossheading/charitable-giving-etc" NumberOfProvisions="4" id="part-1-chapter-5-crossheading-charitable-giving-etc"><Title>Charitable giving etc</Title><P1group><Title>Relief for gift aid and other income of charities etc</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2012/14/section/51/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/51" id="section-51">
<Pnumber>51</Pnumber>
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<Text>Schedule 15 contains provision about relief in respect of gifts qualifying for gift aid relief and other income of charities and other bodies.</Text>
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