523 Payments from other charities: income tax liability and exemption
Income Tax Act 2007 (2007 c 3) | Legislation

523  Payments from other charities: income tax liability and exemption

(1)     This section applies to payments which—

(a)     are received by charitable trusts from other charities,

(b)     are not made for full consideration in money or money's worth,

(c)     are not charged to income tax, apart from

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