521 Gifts entitling donor to gift aid relief: income tax liability and exemption
Income Tax Act 2007 (2007 c 3) | Legislation

521  Gifts entitling donor to gift aid relief: income tax liability and exemption

(1)     This 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

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