# Finance Act 2007, Section 60: Gift aid: limits

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

(1) In section 418 of ITA 2007 (donations to charity by individuals: limits)—
(a) in subsection (2)(c), for “2.5%” substitute “ 5% ”, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The amendment made by subsection (1) has effect in relation to gifts made on or after 6th April 2007.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/section/60 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.