{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-3.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After section 257 of TCGA 1992 insert—\n“Tainted charity donations\n257A (1) Section 257 does not apply in relation to—\n(a) a tainted donation made by a person, or\n(b) any associated donation.\n(2) For the purposes of this section—\n(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\n(b) “associated donation” means an associated donation within the meaning of section 809ZM of ITA 2010 or section 939F of CTA 2010.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/3/paragraph/3",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}