# Finance Act 2008, Paragraph 5


Gift aid supplement is not—
(a) income for the purposes of income tax, or
(b) profits for the purposes of corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/19/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-19/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.