{
  "url": "https://openlegislation.uk/finance-act-2019/section-40",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-40.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Gift aid etc: restrictions on associated benefits",
  "text": "(1) In section 418 of ITA 2007 (gifts to charities by individuals: restrictions on associated benefits) in subsection (2) (the variable limit) for paragraphs (a) to (c) substitute—\n“(a) in a case where the amount of the gift is £100 or less, 25% of that amount, and\n(b) in a case where the amount of the gift exceeds £100, the sum of £25 and 5% of the amount of the excess.”\n(2) The amendment made by subsection (1) has effect in relation to gifts made on or after 6 April 2019.\n(3) In section 197 of CTA 2010 (payments to charities by companies: restrictions on associated benefits) in subsection (2) (the variable limit) for paragraphs (a) to (c) substitute—\n“(a) in a case where the amount of the payment is £100 or less, 25% of that amount, and\n(b) in a case where the amount of the payment exceeds £100, the sum of £25 and 5% of the amount of the excess.”\n(4) The amendment made by subsection (3) has effect in relation to payments made on or after 6 April 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/40",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}