Corporation Tax Act 2010 section 661D

Tax treatment of gifts qualifying for gift aid relief

Section 661D sets out how gift aid donations made by individuals to community amateur sports clubs (CASCs) are treated for tax purposes, including the grossing up mechanism and the corporation tax charge on the grossed up amount.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.