# Finance Act 2026, Paragraph 7: Income tax

Extent: E+W+S+N.I.

(1) Section 809ZM (removal of income tax relief in respect of tainted donations etc) is amended as follows.
(2) In the heading, for “in respect of tainted donations etc” substitute “where donation becomes tainted in same tax year”.
(3) For subsection (1) substitute—
“(1) This section applies where—
(a) a person makes a relievable charity donation, and
(b) the donation becomes a tainted donation in the same tax year in which it is made.”
(4) Omit subsection (3).
(5) In subsection (4), omit the definitions of “associated donation”, “qualifying charity-owned company”, “relevant housing provider” and “the relevant arrangements”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/9/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.