Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Part 8: Other reliefs

Overview

Chapter 2: Gift aid
Overview
Section 429: Giving through self-assessment return

1218.This section makes provision for individuals to require all or part of any tax repayment arising as a result of a self-assessment return to be paid to a listed charity. It is based on section 83 of FA 2004.

1219.For the effect of this provision where the gift is received by a charitable trust, see section 538(3) and the commentary on that section.