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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 416
Meaning of "qualifying donation"
Section 416 defines what counts as a "qualifying donation" for Gift Aid purposes, setting out the conditions a gift from an individual to a charity must satisfy and the requirement for a Gift Aid declaration.
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.