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 809YE
Exception to section 809Y: gifts to the nation
Section 809YE provides an exception to the rule that treats property as remitted to the UK when it ceases to be exempt property, where that property has been donated to the nation under the gifts to the nation scheme.
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.