{
  "url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-5",
  "json_url": "https://openlegislation.uk/donations-to-charity-by-individuals-appropriate-declarations-regulations-2000/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Declarations given orally",
  "text": "(1) Where a donor gives an appropriate declaration orally to a charity, the charity must make a record in writing of—\n(a) the statements prescribed by regulation 4(1)(a) to (d); and\n(b) a statement explaining the effect of section 25(8) of the Finance Act 1990;\nand the charity must send that record (referred to in this regulation and in regulation 6 as “the written record”) to the donor.\n(2) The written record must state the date on which the charity sends it to the donor.\n(3) A donor who gives an appropriate declaration orally to a charity is entitled to cancel that declaration by giving notice in writing to the charity not later than 30 days following the day on which the charity sends him the written record, and every written record must contain a statement that the donor is entitled to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "continued",
      "affecting": "uksi/2016/1195",
      "affecting_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2074/regulation/5",
    "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."
}