Amount of relief

Associated acquisition

Associated benefits

Associated persons, meaning

Charity, meaning

Companies wholly-owned by charity

Company wholly owned by a charity, meaning

Deductions disallowed

Disposal a gift, amount of relief

Disposal at undervalue, amount of relief

Disposals to charity (not payments of money)

Consideration, disposal at undervalue

Incidental costs of making disposal

Qualifying interest in land

Qualifying investments

Relievable amount

Distributions

Generally

Gift aid

Gifts to the nation

Group relief

Incidental costs of making disposal

Inheritance tax reduced rate

Interest in land

Amount of relief

Certificate required from charity

Consideration

Disqualifying events

Generally

Incidental costs of making disposal

Joint disposals

Qualifying interest in land, meaning

Relievable amount

Value of net benefit to charity

Other relief available

Payroll deduction scheme

Qualifying charitable donations

Amounts treated as

Generally

Meaning

Qualifying charitable donations, meaning

Qualifying interest in land, disposals of

Calculation of relievable amount

Certificate required from charity

Disqualifying events

Generally

Joint holders

Qualifying interests in land

Qualifying investments

Qualifying payments

Associated acquisitions etc.

Associated benefits

Attribution to earlier accounting period

Conditions as to repayment

Distributions

Generally

Repayments

Shares, securities and real property

Acquisition value of qualifying investments

Disposal-related obligation, meaning

Double relief prohibition

Incidental costs of disposal

Market value of qualifying investments

Qualifying interest in land

Qualifying investment, meaning

Relievable amount, meaning

Value of net benefit to charity

Small fund raising trades, de minimis exemption

Tainted donations, removal of entitlement to relief

Adjusted net income

Arrangements, meaning

Capital allowances

Capital gains tax

Charge to tax

Charity, meaning

Commencement and transitional provisions

Conditions to be met for tainted donations

Connected charities

Connected persons

Disallowance of relief

Generally

Gift aid

Linked persons

Obtaining a financial advantage

Payroll deduction schemes

Relievable charity donations, meaning

Substantial donor transactions

Trading stock

Trust income

Value of net benefit to charity

Acquisition value of qualifying investments

Disposal-related liability, meaning and amount of

Disposal-related obligation, meaning

Generally

Market value of qualifying investments