27.A “successful” Gift Aid exemption claim is defined in section 18 and is a claim made by the charity or CASC which has resulted in an amount falling to be exempt from income tax or corporation tax as a result of the claim. Under subsection (3) of section 2, any penalty incurred in respect of a Gift Aid exemption claim or top-up claim will disqualify the organisation from entitlement to a top-up payment for the tax year in which the claim was made, and the following tax year. This does not apply if the penalty is suspended or cancelled, but it does apply to a suspended penalty that subsequently becomes payable. A penalty is defined in subsection (4) as a penalty under Schedule 24 to Finance Act (FA) 2007 for Gift Aid exemption claims or a penalty under the regulations that will be made under section 11 in respect of claims to top-up payments. It is intended that the penalty provisions under section 11 will mirror those in Schedule 24 FA 2007 that apply to Gift Aid exemption claims.
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