Overview

deed of covenant


Show Summary Details

Quick Reference

A deed containing an undertaking to pay an agreed amount over an agreed period. Certain tax advantages could be obtained through the use of covenants, particularly in the case of four-year covenants in favour of charities. This was superseded by gift aid in April 2000.

Subjects: Social Sciences — Law.


Reference entries

See all related reference entries in Oxford Index »


Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.