Commentary on Sections Structure of Chapters Overview Section 630: Exceptions for gifts to charities
2419.This section provides that certain charitable donations will not be treated as the settlor’s income under section 629. This exemption might apply in the unusual circumstances of a charity benefiting the minor child of a settlor, that is to say that payments out of the settlement to the charity were paid to or applied for the benefit of the settlor’s minor child. The section is based on section 44 of FA 2000.
2420.See the commentary on subsection (3)(b) of section 628 as to how subsection (2)(b) of this section applies.