# Finance Act 2011, 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.”

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.