Income Tax Act 2007 section 809ZH

Overview of Chapter

Section 809ZH introduces the chapter dealing with the removal of income tax reliefs and the counteraction of income tax advantages where a person makes a relievable charity donation that is a tainted donation.

• The chapter targets charity donations that are "tainted" — meaning they are linked to arrangements giving the donor an unfair tax advantage
• Where a donation is tainted, entitlement to income tax reliefs arising from that donation can be removed
• Any income tax advantages obtained through a tainted donation can also be counteracted
• Parallel rules exist under TCGA 1992 (section 257A) and CTA 2010 (Part 21C) to remove entitlement to capital gains tax and corporation tax reliefs respectively for tainted donations