# Finance Act 2026, Paragraph 9: Income tax

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

(1) Section 809ZN (income tax charge where gift aid is withdrawn) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), for “tainted donation” substitute “relievable charity donation”;
(b) after paragraph (a) insert—
“(aa) the donation becomes a tainted donation (whether in that tax year or a later tax year),”.
(3) After subsection (2) insert—
“(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.”
(4) In subsection (4), for paragraph (c) substitute—
“(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,”.
(5) In subsection (5)—
(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”;
(b) for paragraph (b) substitute—
“(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.”
(6) In subsection (7)—
(a) in the definition of “associated donation”, for “809ZM” substitute “809ZMB”;
(b) omit the definition of “the relevant arrangements”.

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