HL Deb 13 November 1980 vol 414 c1550WA
Lord HARRIS of HIGH CROSS

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.

The MINISTER of STATE, TREASURY (Lord Cockfield)

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