[809ZM Removal of income tax relief in respect of tainted donations etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[Removal of reliefs and imposition of charge to tax]

[809ZM  Removal of income tax relief in respect of tainted donations etc]

[(1)     This section applies where a tainted donation is made by a person.

(2)     Where (ignoring this Chapter) income tax relief would be available in respect of the tainted donation, that relief is not available.

(3)     Where—

(a)     (ignoring this Chapter) income tax relief would be available in respect of an associated donation, and

(b)     entitlement to that relief is not withdrawn by subsection (2),

that relief is not available.

(4)     In this section—

“associated donation”, in relation to a tainted donation, means a relievable charity donation made—

(a)     in accordance with

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