– see also Charitable gifts

Admission charges

Admission rights

Anti-avoidance

Charged amount of income and capital gains

Charities and bodies treated as charities

Charity shops

Claims

Community amateur sports clubs

Declarations

Declarations, alleged donations

Donations

Election to carry-back relief

Exemption from tax

Form of relief

Generally

Gifting of tax repayments 2003–04 to 2011–12

Income tax to which donor is charged for tax year

Increased total of gifts

Limitations on associated benefits

Loans released

Non-qualifying income

Personal reliefs, adjusted net income

Pitfall for expats

Qualifying donation, repayment of tax

Qualifying donations

Recovery of tax deemed to have been deducted

Retail

Settlor-interested settlements

Small donations scheme