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 505 - 506 ICTA 1988 (new window)
• Definition of a charity for tax purposes - Section 506 ICTA 1988 (new window)
• Small trading exemption - Section 46 FA 2000 (new window)
• Qualifying investments and loans - Section 506(4) (new window)
• Qualifying investments and loans - Schedule 20 ICTA 1988 (new window)
• Capital Gains Tax exemption for charities - Section 256 TCGA 1992 (new window)
• Gains in a charitable company's transactions in deposits or in debts - Section 56(3)(c) ICTA 1988 (new window)
• Offshore income gains - Section 761(6) ICTA 1988 (new window)

Charity tax exemptions for charitable trusts

• Charitable tax exemptions - Sections 518 - 537 ITA 2007 (new window)
• Claims, restrictions on exemptions and non-charitable expenditure - Sections 538 - 547 ITA 2007 (new window)
• Definition of a charity for tax purposes - Section 519 ITA 2007 (new window)
• Small trading exemption - Section 526 ITA 2007 (new window)
• Qualifying investments and loans - Section 548 (new window)
• Qualifying investments and loans - Sections 558 - 561 ITA 2007 (new window)
• Capital Gains Tax exemption for charities - Section 256 TCGA 1992 (new window)
• Gains in a charity's transactions in deposits or in debts - Section 534 ITA 2007 (new window)
• Offshore income gains - Section 535 ITA 2007 (new window)
• Losses on listed securities - Section 454 (4)(5) (new window)
• Losses on listed securities - Sch 2 Para 82 ITTOIA 2005 (new window)

Gift Aid

• Gift Aid (individual) - Sections 414 - 430 ITA 2007 (new window)
• Gift Aid declaration regulations - SI No. 2074 of 2000 (new window) (PDF 37K)
• Gift Aid (company) - Section 339 ICTA 1988 (new window)
• Gift Aid (company) - Section 339 ICTA 1988 (as amended by Section 40 FA 2000) (new window)
• Gift Aid relief for companies wholly owned by one or more charities - Section 57 FA 2006 (new window)
• Extension of restriction on Gift Aid payments by close companies - Section 58 FA 2006 (new window)
• Transactions with substantial donors - Section 506A - 506C ICTA 1988 (companies) (new window)
• Transactions with substantial donors - Sections 549 - 557 ITA 2007 (trusts) (new window)
• Non charitable expenditure - Section 55 FA 2006 (new window)
• Trade profits - Section 505 (1B) ICTA 1988 (new window)

Other gifts to charities

• Gifts of shares, securities and real property - Section 587B ICTA 1988 (companies) (new window)
• Gifts of shares, securities and real property - Sections 431 - 446 ITA 2007 (individuals) (new window)
• Capital Gains Tax exemption for gifts to charities - Section 257 TCGA 1992 (new window)
• Gifts of trading stock to charities - Section 83A ICTA 1988 (companies) (new window)
• Gifts of trading stock to charities - Section 108 ITTOIA 2005 (non-companies) (new window)
• Nil disposal value if plant or machinery donated to charity - Section 63(2) CAA 2001 (new window)
• Employees seconded to charities and educational establishments - Section 86 ICTA 1988 (companies) (new window)
• Employees seconded to charities and educational establishments - Section 70 ITTOIA 2005 (non-companies) (new window)
• Inheritance Tax exemption - Section 23(1) Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (new window) (PDF 4.25 MB)

Payroll Giving

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

Settlements / Loans to Charities

• Sections 620(1) and (5), 628 and 630 ITTOIA 2005 (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 (new window)
• Relief from SDLT on purchases of an interest in land by charities - Schedule 8 FA 2003 (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 83(5) FA 1996 (new window)

Community Amateur Sports Clubs (CASCs)

• Community Amateur Sports Clubs Schedule 18 FA 2002 (new window)

Key to abbreviations

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