714 Meaning of “donations”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

714  Meaning of “donations”

(1)     For the purposes of this Part “donations” means sums which—

(a)     are withheld by the payer under a scheme which is an approved scheme at the time of the withholding,

(b)     constitute gifts by the individual to one or more specified charities under the scheme,

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