{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-3/paragraph-8.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/3/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 30 (calculation of income tax liability: additional tax)—\n(a) in subsection (1) before the entry for section 205 of FA 2004 insert—\n“section 809ZN (tainted gift aid donations: charge to tax),\nsection 809ZO (tainted charity donations by trustees: charge to tax),”, and\n(b) for subsection (2) substitute—\n“(2) If the taxpayer is a trustee, the provisions referred to at Step 7 of the calculation in section 23 are—\nsection 496 (discretionary payments by trustees: tax pool adjustment),\nsection 809ZN (tainted gift aid donations: charge to tax), and\nsection 809ZO (tainted charity donations by trustees: charge to tax).”",
  "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/8",
    "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."
}