# Income Tax Act 2007, Section 421: Admission rights: supplementary


(1) This section applies for the purposes of section 420.
(2) Condition C is to be treated as met even if the right does not apply on days which are specified by the charity as event days, provided no more than 5 days are so specified in relation to the applicable period.
(3) The applicable period is—
(a) the period during which the right applies, in the case of a right which applies for a period of 12 months, or
(b) each calendar year during all or part of which the right applies, in the case of a right which applies for a period of more than 12 months.
(4) An “event day” is a day on which an event is to take place on the premises to which the right relates.
(5) In condition D the “same right of admission” means a right relating to the same property, classes of persons and periods of time as the right received in consequence of the gift.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/421 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-421
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.