http://www.legislation.gov.uk/ukpga/2007/3/section/422Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-05-24Expert Participation2024-05-27Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 8Other reliefsChapter 2Gift aidDisqualified overseas giftsF1422Disqualified overseas gifts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .