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 437
Value of net benefit to charity
Section 437 explains how to calculate the value of the net benefit to a charity when a qualifying investment (such as shares, securities or real property) is disposed of to that charity, including anti-avoidance rules that may restrict the value used.
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.