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Section 257A: Tainted charity donations

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VII: Other property, businesses, investments etc.

Section 257 does not apply in relation to—

a tainted donation made by a person, or
any associated donation.

For the purposes of this section—

"tainted donation" means a tainted donation within the meaning of Chapter 8 of Part 13 of ITA 2007 (tainted charity donations: removal of income tax reliefs etc) or Part 21C of CTA 2010 (tainted charity donations: removal of corporation tax relief), and
"associated donation" means an associated donation within the meaning of section 809ZM of ITA 2010 or section 939F of CTA 2010.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.