Full text
any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and
any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and
any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and