CG67533 - Charities: religious communities: excess allowable figures: set-off

ESC/B10 applies to Capital Gains Tax in cases where:

  • the community is not capable of being regarded as a charity

and

  • the aggregate of the allowable figure for each monk or nun, for the appropriate year of assessment, exceeds the community바카라 사이트™s income

then

  • the excess may be set against any chargeable gains of the community for that year.