{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-9.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/9/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Income tax",
  "text": "(1) Section 809ZN (income tax charge where gift aid is withdrawn) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (a), for “tainted donation” substitute “relievable charity donation”;\n(b) after paragraph (a) insert—\n“(aa) the donation becomes a tainted donation (whether in that tax year or a later tax year),”.\n(3) After subsection (2) insert—\n“(2A) Tax charged under this section is charged for the tax year in which the donation mentioned in subsection (1)(a) becomes a tainted donation.”\n(4) In subsection (4), for paragraph (c) substitute—\n“(c) each linked person (as defined in section 809ZJ(3)) by reference to whom Condition B in section 809ZJ(5) is met in relation to the tainted donation,”.\n(5) In subsection (5)—\n(a) in paragraph (a), for “the relevant arrangements relating to” substitute “the arrangements by reference to which Conditions A and B in section 809ZJ are met in relation to”;\n(b) for paragraph (b) substitute—\n“(b) was aware or ought reasonably to have been aware, at the time it entered into those arrangements, that Condition B in section 809ZJ was or would be met by reference to the arrangements.”\n(6) In subsection (7)—\n(a) in the definition of “associated donation”, for “809ZM” substitute “809ZMB”;\n(b) omit the definition of “the relevant arrangements”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/9/paragraph/9",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}