# Small Charitable Donations Act 2012, Paragraph 6


The gift must not be deductible in calculating the individual's income from any source for the purposes of income tax.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.