[809ZJ Tainted donations]
Income Tax Act 2007 (2007 c 3) | Legislation

[Tainted donations]

[809ZJ  Tainted donations]

[(1)     For the purposes of this Chapter, a relievable charity donation is a tainted donation if (and only if) Conditions A, B and C are met.

(2)     Condition A is that—

(a)     a linked person enters into arrangements (whether before or after the donation is made), and

(b)     it is reasonable to assume from either or both of—

(i)     the likely effects of the donation and the arrangements, and

(ii)     the circumstances in which the donation is made and the circumstances in which the arrangements are entered into,

that the donation would not have been made and the arrangements would not have been entered into independently of one another.

(3)     “Linked person” means—

(a)     the person who made the donation (“the donor”), or

(b)

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