List of statutory references

Charity tax exemptions for charitable companies (including unincorporated associations)

• Charitable tax exemptions, including claims, restrictions on exemptions and non-charitable expenditure - Sections 471 - 517 CTA 2010 (Opens new window)
• Definition of a charity for tax purposes Paragraph 1, Part 1 of Schedule 6, FA 2010 (Opens new window)
• Small trading exemption - Section 480 CTA 2010 (Opens new window)
• Approved charitable investments and loans - Section 496(1)(g) and (h) CTA 2010 (Opens new window)
• Approved charitable investments and loans - Section 511 - 514 CTA 2010 (Opens new window)
• Capital Gains Tax exemption for charities - Section 256 TCGA 1992 (Opens new window)
• Investment income and non-trading profits loan relationships Section 486 CTA 2010 (Opens new window)
• Offshore income gains - Regulation 31 SI 2009/3001 (Opens new window)

Charity tax exemptions for charitable trusts

• Charitable tax exemptions - Sections 518 - 537 ITA 2007 (Opens new window)
• Claims, restrictions on exemptions and non-charitable expenditure - Sections 538 - 547 ITA 2007 (Opens new window)
• Definition of a charity for tax purposes - Paragraph 1, Part 1 of Schedule 6, FA 2010 (Opens new window)
• Small trading exemption - Section 526 ITA 2007 (Opens new window)
• Approved charitable investments and loans - Section 548 (Opens new window)
• Approved charitable investments and loans - Sections 558 - 561 ITA 2007 (Opens new window)
• Capital Gains Tax exemption for charities - Section 256 TCGA 1992 (Opens new window)
• Gains in a charity's transactions in deposits or in debts - Section 534 ITA 2007 (Opens new window)
• Offshore income gains - Section 535 ITA 2007 (Opens new window)
• Losses on listed securities - Section 454 (4)(5) (Opens new window)
• Losses on listed securities - Schedule 2 Para 82 ITTOIA 2005 (Opens new window)

Gift Aid

• Gift Aid (individual) - Sections 414 - 430 ITA 2007 (Opens new window)
• Gift Aid declaration regulations - SI No. 2074 of 2000 (Opens new window) (PDF 37K)
• Gift Aid (company) - Section 189 - 200 CTA 2010 (Opens new window)
• Gift Aid relief for companies wholly owned by one or more charities - Section 199 - 200 CTA 2010. (Opens new window)
• Transactions with substantial donors - Section 502 - 510CTA 2010(companies) (Opens new window)
• Transactions with substantial donors - Sections 549 - 557 ITA 2007 (trusts) (Opens new window)

Other gifts to charities

• Gifts of shares, securities and real property - Section 203 - 216 CTA 2010 (companies) (Opens new window)
• Gifts of shares, securities and real property - Sections 431 - 446 ITA 2007 (individuals) (Opens new window)
• Capital Gains Tax exemption for gifts to charities - Section 257 TCGA 1992 (Opens new window)
• Gifts of trading stock to charities - Section 105 CTA 2009 (companies) (Opens new window)
• Gifts of trading stock to charities - Section 108 ITTOIA 2005 (non-companies) (Opens new window)
• Nil disposal value if plant or machinery donated to charity - Section 63(2) CAA 2001 (Opens new window)
• Employees seconded to charities and educational establishments - Section 70 CTA 2009 (companies) (Opens new window)
• Employees seconded to charities and educational establishments - Section 70 ITTOIA 2005 (non-companies) (Opens new window)
• Inheritance Tax exemption - Section 23(1) Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (Opens new window) (PDF 4.25 MB)

Payroll Giving

• Payroll Giving - Sections 713 - 715 ITEPA 2003 (Opens new window)
• Payroll Giving regulations - SI No. 2211 of 1986 (as amended by SI.759 of 2000) (Opens new window) (PDF 43K)
• Payroll Giving regulations - SI No. 2211 of 1986 (as amended by SI.2083 of 2000) (Opens new window) (PDF 37K)

Settlements/Loans to Charities

• Sections 620(1) and (5), 628 and 630 ITTOIA 2005 (Opens new window)

Stamp Duty Land Tax (SDLT)

• Relief from SDLT on purchases of an interest in land by charities
• Relief from SDLT on purchases of an interest in land by charities - Section 68 FA 2003 (Opens new window)
• Relief from SDLT on purchases of an interest in land by charities - Schedule 8 FA 2003 (Opens new window)

Non trading deficit on loan relationships

• No set off of any non-trading deficit of a company established for charitable purposes only - Section 459(3) CTA 2009. (Opens new window)

Community Amateur Sports Clubs (CASCs)

• Community Amateur Sports Clubs Chapter 9 Part 13 CTA2010 (Opens new window)
• Definition of a Community Amateur Sports Club for tax purposes - Section 658(1) CTA 2010 (Opens new window)

Key to abbreviations

CTA = Corporation Tax Act
CAA = Capital Allowances Act
FA = Finance Act
ICTA = Income and Corporation Taxes Act
ITEPA = Income Tax (Earnings & Pensions) Act
ITTOIA = Income Tax (Trading & Other Income) Act
ITA = Income Tax Act
SI = Statutory Instrument
TA = Taxes Act
TCGA = Taxation of Chargeable Gains Act