Part 8

Other reliefs
Chapter 2

Gift aid

Supplementary

Meaning of “gift aid declaration”
428
1
In this Chapter “gift aid declaration” means a declaration which—
a
is given in the manner specified by regulations made by the Commissioners for Her Majesty’s Revenue and Customs, and
b
contains any information and any statements required by the regulations.
2
The regulations may provide for declarations—
a
to have effect,
b
to cease to have effect, or
c
to be treated as never having had effect,
in any circumstances and for any purposes specified by the regulations.
3
The regulations may—
a
require charities to keep records with respect to declarations received from individuals, and
b
make different provision for declarations made in a different manner.