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Change 1
As published
56 Tainted charity donations: replacement of purpose test with outcome test
(1) Section 809ZJ of ITA 2007 (tainted donations) is amended in accordance with subsections (2) and (3).
(2) For subsection (5) substitute—
(5) Condition B is that a linked person who is not a charity receives financial assistance—
(a) under or in connection with the arrangements, and
(b) directly or indirectly from the charity to which the donation is made or from a connected charity.
(3) In subsection (8), at the appropriate place insert—
“financial assistance” includes a loan, a guarantee, an indemnity or any form of investment (in each case, whether or not on arm’s length terms);
.
(4) Section 939C of CTA 2010 (tainted donations) is amended in accordance with subsections (5) and (6).
(5) For subsection (5) substitute—
(5) Condition B is that a linked person who is not a charity receives financial assistance—
(a) under or in connection with the arrangements, and
(b) directly or indirectly from the charity to which the donation is made or from a connected charity.
(6) In subsection (8), at the appropriate place insert—
“financial assistance” includes a loan, a guarantee, an indemnity or any form of investment (in each case, whether or not on arm’s length terms);
.
(7) Schedule 9 contains amendments connected with those made by this section in relation to tainted charity donations.
(8) The amendments made by this section and by Schedule 9 have effect in relation to relievable charitable donations made on or after 6 April 2026.
(9) In a case where an associated donation is made on or after 6 April 2026 in relation to a tainted donation made before that date, the tainted donation is regarded for the purposes of sections 809ZMB of ITA 2007, section 939FB of CTA 2010 and section 257B of TCGA 1992 as having “become” a tainted donation at the time when it was made.
(10) In subsections (8) and (9)—
“associated donation” means an associated donation within the meaning of section 809ZMB of ITA 2007 or section 939FB of CTA 2010 (as inserted, in each case, by Schedule 9);
“relievable charitable donation” means a relievable charity donation within the meaning of Chapter 8 of Part 13 of ITA 2007 or Part 21C of CTA 2010;
“tainted donation” means a tainted donation within the meaning of Chapter 8 of Part 13 of ITA 2007 or Part 21C of CTA 2010.
Your change, as a redline
56 Tainted charity donations: replacement of purpose test with outcome test
(1) Section 809ZJ of ITA 2007 (tainted donations) is amended in accordance with subsections (2) and (3).
(2) For subsection (5) substitute—
(5) Condition B is that a linked person who is not a charity receives financial assistance—
(a) under or in connection with the arrangements, and
(b) directly or indirectly from the charity to which the donation is made or from a connected charity.
(3) In subsection (8), at the appropriate place insert—
“financial assistance” includes a loan, a guarantee, an indemnity or any form of investment (in each case, whether or not on arm’s length terms);
.
(4) Section 939C of CTA 2010 (tainted donations) is amended in accordance with subsections (5) and (6).
(5) For subsection (5) substitute—
(5) Condition B is that a linked person who is not a charity receives financial assistance—
(a) under or in connection with the arrangements, and
(b) directly or indirectly from the charity to which the donation is made or from a connected charity.
(6) In subsection (8), at the appropriate place insert—
“financial assistance” includes a loan, a guarantee, an indemnity or any form of investment (in each case, whether or not on arm’s length terms);
.
(7) Schedule 9 contains amendments connected with those made by this section in relation to tainted charity donations.
(8) The amendments made by this section and by Schedule 9 have effect in relation to relievable charitable donations made on or after 6 April 2026.
(9) In a case where an associated donation is made on or after 6 April 2026 in relation to a tainted donation made before that date, the tainted donation is regarded for the purposes of sections 809ZMB of ITA 2007, section 939FB of CTA 2010 and section 257B of TCGA 1992 as having “become” a tainted donation at the time when it was made.
(10) In subsections (8) and (9)—
“associated donation” means an associated donation within the meaning of section 809ZMB of ITA 2007 or section 939FB of CTA 2010 (as inserted, in each case, by Schedule 9);
“relievable charitable donation” means a relievable charity donation within the meaning of Chapter 8 of Part 13 of ITA 2007 or Part 21C of CTA 2010;
“tainted donation” means a tainted donation within the meaning of Chapter 8 of Part 13 of ITA 2007 or Part 21C of CTA 2010.
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