Besides relief for gifts of money to charities under ‘Gift Aid’, (see ¶116-000), an individual may also claim an income tax deduction in respect of gifts to charities of ‘qualifying investments’ (see ¶115-580). (For these purposes the term ‘charity’ includes the Trustees of the National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England (‘English Heritage’) and the National Endowment for Science, Technology and the Arts; ITA 2007, s. 446.)

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