[809ZO Income tax charge where payment of trust income to charity]
Income Tax Act 2007 (2007 c 3) | Legislation

[809ZO  Income tax charge where payment of trust income to charity]

[(1)     Income tax is charged under this section if—

(a)     a person makes a tainted donation in a tax year,

(b)     the tainted donation or an associated donation is a payment by the trustees of a settlement of income arising under the settlement (“the trust donation”), and

(c)     the charity to which the trust donation is made is entitled to claim a repayment of tax in respect of that donation.

(2)     The amount of the tax charged under this section is equal to the amount of

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