# The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000, Note: Explanatory note


(This note is not part of the Regulations)
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”).
Regulation 1 provides for citation, commencement and effect. The Regulations have effect in relation to gifts made on or after 6th April 2000 which are not covenanted payments, and covenanted payments falling to be made on or after that date, in accordance with section 39(10) of the Finance Act 2000.
Regulation 2 provides for interpretation.
Regulation 3 provides for the manner in which an appropriate declaration may be given to a charity.
Regulation 4 prescribes various statements for the purposes of subsection (3) of section 25 which must be included in an appropriate declaration.
Regulation 5 provides for the procedure to be followed where an appropriate declaration is given orally to a charity. In particular, a charity must make, and provide the donor with, a written record of an appropriate declaration which is given orally and a donor then has a period of time within which he may cancel such a declaration.
Regulation 6 prescribes circumstances in which appropriate declarations given orally are deemed never to have had effect for any purposes of the Taxes Acts.
Regulation 7 prescribes circumstances in which appropriate declarations cease to have effect for any purposes of the Taxes Acts.

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Source: https://www.legislation.gov.uk/uksi/2000/2074/note (the official version)
Page: https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.