{
  "url": "https://openlegislation.uk/finance-act-2007/section-60",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-60.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/60",
  "kind": "section",
  "number": "60",
  "heading": "Gift aid: limits",
  "text": "(1) In section 418 of ITA 2007 (donations to charity by individuals: limits)—\n(a) in subsection (2)(c), for “2.5%” substitute “ 5% ”, and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The amendment made by subsection (1) has effect in relation to gifts made on or after 6th April 2007.\n(4) The amendment made by subsection (2) has effect in relation to gifts made in an accounting period ending on or after 6th April 2007.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 60(1)(b) omitted (with effect in accordance with s. 41(4) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 41(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 60(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/60",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}