431 Relief for gifts of shares, securities and real property to charities etc
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 3
Gifts of Shares, Securities and Real Property to Charities etc

Entitlement to relief

431  Relief for gifts of shares, securities and real property to charities etc

(1)     An individual who disposes of the whole of the beneficial interest in a qualifying investment (see section 432) to a charity is entitled to relief if—

(a)

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