423 Restriction of certain reliefs
Income Tax Act 2007 (2007 c 3) | Legislation

Measures to ensure donor's liability not less than tax treated as deducted

423  Restriction of certain reliefs

(1)     This section applies if—

(a)     an individual makes one or more gifts to charities in a tax year which are qualifying donations, and

(b)     amount A is greater than amount B.

(2)     In this section—

“amount A” means the total amount

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