{
  "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/2790",
  "legislation_title": "The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCAPITAL GAINS TAX\nMade 10th October 2005\nLaid before the House of Commons 11th October 2005\nComing into force 1st November 2005\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 25(3) and (3A) of the Finance Act 1990 and sections 132 and 133(1) and (2) of the Finance Act 1999, and now vested in them, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 29; sub-sections (3) and (3A) were substituted by section 39 of the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2790/introduction",
    "retrieved_at": "2026-10-29T04:49:05.944785+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}