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
Small Charitable Donations Act 2012 section Schedule para 2
The gift must be made in the United Kingdom
Schedule paragraph 2 establishes the geographical requirement that a small charitable donation must be made within the United Kingdom in order to qualify for a top-up payment.
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.