| Commentary

133.1 General

| Commentary

133 Gifts of qualifying investments and interests in land

133.1 General

A relief similar to gift aid is available where gifts of qualifying investments or interests in land are made by individuals1 or companies2 to a charity. Charity includes for this purpose3:

  1. 133.1.1

        the Trustees of the National Heritage Memorial Fund, or

  2. 133.1.2

        the Historic Buildings and Monuments Commission for England.

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