Budget 2006 - Draft anti-avoidance legislation

Budget 2006 announced a package of measures to protect charitable reliefs from abuse. We are today (31st March 2006) publishing draft clauses to help you understand what the new legislation means for you.

• Transactions with substantial donors and Transactions with substantial donors narrative (PDF 56K)
• Non-charitable expenditure (PDF 59K) and Non-charitable expenditure narrative (PDF 45K)
• Extension of restrictions on gift aid payments (PDF 47K) and Extension of restrictions on gift aid payments narrative (PDF 52K)

We would welcome your comments on the draft legislation. If you would like to comment, please write, E-mail or telephone to:

Adrian Cooper
HMRC Charities
Room CG20
100 Parliament Street
London
SW1A 2BQ

e-mail: Adrian Cooper
telephone: 0207 147 2782.