Commentary on Sections Overview Overview Section 429: Giving through self-assessment return
1218.This section makes provision for individuals to require all or part of any tax repayment arising as a result of a self-assessment return to be paid to a listed charity. It is based on section 83 of FA 2004.
1219.For the effect of this provision where the gift is received by a charitable trust, see section 538(3) and the commentary on that section.