Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Other provisions
Giving to charity
39 Gift aid payments by individuals.
F11
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F12
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F13
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F14
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F15
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F16
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7
In subsection (12), paragraphs (b) and (e) and the word “and" immediately preceding paragraph (e) shall cease to have effect.
F28
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F29
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10
This section has effect in relation to—
a
gifts made on or after 6th April 2000 which are not covenanted payments; and
b
covenanted payments falling to be made on or after that date;
and any regulations made under subsection (3) of section 25 of the M1Finance Act 1990 (as substituted by subsection (4) above) within three months of the passing of this Act may be so made as to apply to any payments in relation to which this section has effect.