Commentary on Sections Overview Overview Section 418: Restrictions on associated benefits
1179.This section sets out two conditions which, if either is met, mean that the restrictions on benefits associated with a gift are breached (condition F of section 416). It is based on section 25(2), (4), (5) and (5A) of FA 1990.
1180.The two conditions are:
	a stepped scale, depending on the amount of each gift (Condition A) – the “benefit per gift” test; and
	an overall monetary limit on benefits associated with the total of any gifts to a single charity in the course of a tax year – the “benefit per year” test (Condition B). This is unrelated to the size of any particular gift.
1181.Both these restrictions apply to any benefit “associated with” a gift. Sections 420 and 421 remove certain benefits consisting of admission rights from the application of both restrictions.