# Income Tax Act 2007, Paragraph 554


In section 627(2) (income where settlor retains an interest: exceptions), in paragraph (b), for “section 25 of FA 1990 (donations to charity by individuals)” substitute “ Chapter 2 of Part 8 of ITA 2007 (gift aid) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/554 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-554
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.