Schedule 4, paragraph 5(2)

Sub-paragraph (1) above does not apply where the transfer or disposal is— a business gift the cost of which, together with the cost of any other business gifts made to the same person in the same year, was not more than £50. the provision to a person, otherwise than for a consideration, of a sample of goods. a qualifying charitable donation.

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Source: legislation.gov.uk · retrieved 2026-07-28