Financial Year
2006
(to 5.4.07)
2005
(to 5.4.06)
Give as you earn - gross max No max No max
Gift Aid -net -min
- no maximum
No min No min
Covenanted donations (min duration of covenant 3 yrs) No limit No limit
Note: Gift Aid and covenanted donations require deduction of tax at source. If however, an individual has taxed income equal to, or in excess of gross donation, no tax is payable.
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