# Income Tax Act 2007, Section 417: Meaning of “benefits associated with a gift”


A benefit is associated with a gift for the purposes of this Chapter if it is received by the individual who makes the gift, or a person connected with the individual, in consequence of making the gift.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/417 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-417
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.