Finance Act 2008

General

7In this Schedule—

  • “charity” has the same meaning as in Chapter 2 of Part 8 of ITA 2007 (gift aid);

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “gift aid donation” means a gift which is a qualifying donation for the purposes of Chapter 2 of Part 8 of ITA 2007;

  • “gift aid supplement” has the meaning given in paragraph 1(1);

  • “transitional tax year” means each of the tax years 2008-09, 2009-10 and 2010-11.