{
  "url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009",
  "json_url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009.json",
  "id": "uksi/2009/1029",
  "title": "The Substantial Donor Transactions (Variation of Threshold Limits) Regulations 2009",
  "short_title": "Substantial Donor Transactions (Variation of Threshold Limits) 2009",
  "long_title": "Sections 506A to 506C of the Income and Corporation Taxes Act 1988 (for corporation tax) and sections 549 to 557 of the Income Tax Act 2007 (for income tax) introduced legislation taxing specified transactions between charities and substantial donors to those charities. A “substantial donor” is a person who has made tax-relievable gifts to the charity of at least £25,000 in a period of 12 months or £100,000 in a period of 6 years. These Regulations increase that 6 year threshold to £150,000.",
  "citation": "S.I. 2009/1029",
  "type": "uksi",
  "year": "2009",
  "number": "1029",
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      "heading": "Amendments to the Income and Corporation Taxes Act 1988 and the Income Tax Act 2007",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/note",
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      "source_url": "https://www.legislation.gov.uk/uksi/2009/1029/pdfs/uksi_20091029_en.pdf"
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      "title": "Income and Corporation Taxes Act 1988",
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      "provisions": [
        "section/506C"
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    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/substantial-donor-transactions-variation-of-threshold-limits-regulations-2009/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2009/1029",
    "retrieved_at": "2026-10-29T03:12:56.376338+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}