{
  "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000",
  "json_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000.json",
  "id": "uksi/2000/2074",
  "title": "The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000",
  "short_title": "Donations to Charity by Individuals (Appropriate Declarations) 2000",
  "long_title": "These Regulations relate to the conditions for tax relief on donations by individuals to charity given under section 25 of the Finance Act 1990 (c. 29) (“section 25”). This relief is commonly known as the Gift Aid scheme and, in consequence of sections 39 to 41 of the Finance Act 2000 (c. 17), now extends to covenanted payments to charity falling to be made on or after 6th April 2000. The Regulations set out the requirements relating to the declaration which is required to be given under subsection (1)(c) of section 25 (“the appropriate declaration”).",
  "citation": "S.I. 2000/2074",
  "type": "uksi",
  "year": "2000",
  "number": "2074",
  "version": "current",
  "date": "2000-07-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 12,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Manner in which an appropriate declaration may be given",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Statements to be contained in declarations",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Declarations given orally",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Prescribed circumstances in which appropriate declarations given orally are deemed never to have had effect",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Prescribed circumstances in which appropriate declarations cease to have effect",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-19",
      "size": null,
      "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/pdf/uksi_20002074_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/2074/pdfs/uksi_20002074_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2003/2155",
      "affecting_title": "The Communications Act 2003 (Consequential Amendments) Order 2003",
      "affecting_provisions": "Sch. 1 para. 23(1)(c)(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2005/2790",
      "affecting_title": "The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4-7",
      "affecting": "uksi/2005/2790",
      "affecting_title": "The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2005/2790",
      "affecting_title": "The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005",
      "affecting_provisions": "reg. 3"
    },
    {
      "type": "continued",
      "affected_provisions": "reg. 6",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "continued",
      "affected_provisions": "reg. 7",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 9",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 10",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "excluded",
      "affected_provisions": "reg. 11",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)(a)",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(1)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)(b)",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(1)(b)"
    },
    {
      "type": "continued",
      "affected_provisions": "reg. 5",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
      "affecting_provisions": "reg. 3(3)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1990/29",
      "title": "Finance Act 1990",
      "url": "https://openlegislation.uk/finance-act-1990",
      "provisions": [
        "section/25"
      ]
    },
    {
      "id": "ukpga/1999/16",
      "title": "Finance Act 1999",
      "url": "https://openlegislation.uk/finance-act-1999",
      "provisions": [
        "section/132",
        "section/133"
      ]
    }
  ],
  "changes_made_to": 12,
  "changes_made_to_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2074",
    "retrieved_at": "2026-10-29T08:58:55.859319+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."
}