Income Tax Act 2007 section 809ZO

Income tax charge where payment of trust income to charity

Section 809ZO imposes an income tax charge where a tainted donation to charity has been made through a trust, targeting the tax repayment the charity would be entitled to claim on the trust donation.

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.