Section 413 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 413 1 This Chapter gives relief for some gifts of money to charities by individuals.

2 The relief is set out in section 414.

3 The Chapter contains provisions under which, in some circumstances—

a the individual's entitlement to some other reliefs may be restricted (see section 423),

and b the individual may be charged to income tax (see section 424).

4 See section 430 for bodies that are treated as charities for the purposes of this Chapter. 4A This Chapter is subject to sections 809ZM and 809ZMB (removal of income tax relief in respect of tainted charity donations etc).

5 For related reliefs for charities see Part 10 of this Act and Part 11 of CTA 2010.

6 For related reliefs for community amateur sports clubs see Chapter 9 of Part 13 of CTA 2010.