Schedule 4, paragraph 5A(1)

In paragraph 5 “qualifying charitable donation” means (subject to sub-paragraphs (6) and (7)) a donation of an item to a charity where— the item’s value does not exceed the applicable limit, and the donation is made— for use by the charity otherwise than in the course or furtherance of a business, or for onward donation by the charity (whether or not to another charity).

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