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Regulation 6 Prescribed circumstances in which appropriate declarations given orally are deemed never to have had effect

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For the purposes prescribed by paragraph (2), an appropriate declaration shall be treated as never having had effect in the circumstances prescribed by paragraph (3) or (4).

(2)

The purposes prescribed by this paragraph are any purposes of the Taxes Acts.

(3)

The circumstances prescribed by this paragraph are where an appropriate declaration has been given orally by a donor in respect of which the charity has not sent the written record to the donor.

(4)

The circumstances prescribed by this paragraph are where an appropriate declaration has been given orally by a donor which the donor cancels by giving notice to the charity in accordance with regulation 5(3).