# The Data-gathering Powers (Relevant Data) Regulations 2012, Regulation 25: Charities

Extent: E+W+S+N.I.

The relevant data for a data-holder of the type described in paragraph 27 of Schedule 23 are information relating to donations to the charity that are eligible for tax relief under any of the following provisions—
(a) section 257 of the Taxation of Chargeable Gains Act 1992 (gifts to charities etc);
(b) section 63(2)(a) or (aa) of the Capital Allowances Act 2001(cases in which disposal value is nil);
(c) Part 12 of the Income Tax (Earnings and Pensions) Act 2003 (payroll giving);
(d) section 108 of the Income Tax (Trading and Other Income) Act 2005 (gifts of trading stock to charities etc);
(e) Chapter 2 or 3 of Part 8 of the Income Tax Act 2007 (gift aid, gifts of shares, securities and real property to charities etc);
(f) section 105 of the Corporation Tax Act 2009 (gifts of trading stock to charities etc); and
(g) Part 6 of the Corporation Tax Act 2010 (charitable donations relief).

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Source: https://www.legislation.gov.uk/uksi/2012/847/regulation/25 (the official version)
Page: https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.