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Covenants: Tax Treatment

Volume 414: debated on Thursday 13 November 1980

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asked Her Majesty's Government:Whether, in the light of the provision for more generous tax treatment for charitable donations under four-year covenants from April 1981, donors or beneficiaries from unexpired seven-year covenants will qualify for higher tax repayments.

Donors under unexpired seven-year covenants will also qualify for higher rate tax relief from 6th April 1981.