List of Statutory References

1. Gift Aid (individual) SS 414 - 428 Income Tax Act 2007

2. Gift Aid Declaration Regulations SI No. 2074 2000

3. Gift Aid (company) Section 339 ICTA 1988 (as amended by S40 FA 2000)

4. Transactions with substantial donors Finance Act 2006 Section 54

5. Non charitable expenditure Finance Act 2006 Section 55

6. Trade Profits Finance Act 2006 Section 56

7. Gift aid relief for companies wholly owned by one or more charities Finance Act 2006 Section 57

8. Extension of restriction on Gift Aid payments by close companies Finance Act 2006 Section 58

9. Gift of shares, securities and real property Section 587B & 587BA ICTA 1988

10. Gifts of land and buildings Section 587C ICTA 1988

11. Payroll Giving S713 - 715 ITEPA 2003

12. Payroll Giving Regulations SI No. 2211 1986 (as amended by SI.00/759 and SI.00/2083)

13. Loans to Charities Section 620 (1) and (5) ITT)IA

14. Charitable Tax Exemptions Section 505 ICTA 1988

15. Small Trading Exemption Section 46 FA 2000

16. Capital Gains Tax Exemption for Charities Section 256 TCGA 1992

17. Capital Gains Tax Exemption for Gifts to Charities Section 257 TCGA 1992

18. Qualifying Investments and Loans Schedule 20 ICTA 1988

19. Definition of a Charity for Tax & Overseas Donations Section 506 ICTA 1988

20. Gifts in kind to charities Section 83A ICTA 1988.

21. Community Amateur Sports Clubs (CASCs) Schedule 18 Finance Act 2002

Key

FA = Finance Act
ICTA = Income and Corporation Taxes Act
TCGA = Taxation of Chargeable Gains Act
SI = Statutory Instrument