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 560
Conditions to be met for some securities
Section 560 sets out the additional conditions that certain securities must satisfy before they qualify as approved charitable investments under section 559, and specifies when those conditions can be waived.
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.