Paragraph 3

After section 257 of TCGA 1992 insert—

“Tainted charity donations

257A

(1)

Section 257 does not apply in relation to—

(a)

a tainted donation made by a person, or

(b)

any associated donation.

(2)

For the purposes of this section—

(a)

“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

(b)

“associated donation” means an associated donation within the meaning of section 809ZM of ITA 2010 or section 939F of CTA 2010.”