{
  "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2074",
  "legislation_title": "The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 28th July 2000\nLaid before the House of Commons 31st July 2000\nComing into force 21st August 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 25(3) and (3A) of the Finance Act 1990, sections 132(1)(a), (2)(a), (8), (9) and (10) and 133(1) and (2) of the Finance Act 1999 and section 39(10) of the Finance Act 2000, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 29; section 25 was amended by section 71(5) of, and Part V of Schedule 19 to, the Finance Act 1991 (c. 31), paragraph 26 of Schedule 17 to the Finance Act 1995 (c. 4), and section 39 of the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2074/introduction",
    "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."
}