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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /Income of charities—tax treatment / B5.831 Charity exemption for savings and investment income
Commentary

B5.831 Charity exemption for savings and investment income

Business tax

The following types of income listed is not taken into account in calculating the charity's total income in so far as it is applied to a charitable purpose only1:

  1. Ìý

    •ÌýÌýÌýÌý interest (for companies, non-trading profits from loan

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