Part 8Other reliefs
Chapter 2Gift aid
Admission rights
421Admission rights: supplementary
(1)
This section applies for the purposes of section 420.
(2)
Condition C is to be treated as met even if the right does not apply on days which are specified by the charity as event days, provided no more than 5 days are so specified in relation to the applicable period.
(3)
The applicable period is—
(a)
the period during which the right applies, in the case of a right which applies for a period of 12 months, or
(b)
each calendar year during all or part of which the right applies, in the case of a right which applies for a period of more than 12 months.
(4)
An “event day” is a day on which an event is to take place on the premises to which the right relates.
(5)
In condition D the “same right of admission” means a right relating to the same property, classes of persons and periods of time as the right received in consequence of the gift.