PART 1Income tax, corporation tax and capital gains tax
CHAPTER 5Miscellaneous
Charitable giving etc
50Gift aid: giving through self-assessment return
1
Section 429 of ITA 2007 (gift aid: giving through self-assessment return) is repealed.
2
The following repeals are made in consequence of subsection (1)—
a
in section 426 of ITA 2007 (election by donor: gift treated as made in previous tax year), omit subsection (8),
b
in section 538 of that Act (requirement to make claim), omit subsection (3),
c
in section 133 of FA 2008 (set-off etc where right to be paid a sum has been transferred), in subsection (8)(a), omit the words from “except” to the end,
d
in section 472 of CTA 2010 (gifts qualifying for gift aid relief: corporation tax liability and exemption), omit subsection (5), and
e
in section 475 of that Act (gifts qualifying for gift aid relief: income tax treated as paid and exemption), omit subsection (7).
3
Accordingly, the following provisions are also repealed—
a
section 130(9) of FA 2008, and
b
paragraph 3(4) of Schedule 8 to FA 2010.
4
The repeals made by this section are treated as having come into force on 6 April 2012.