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Regulation 7 Prescribed circumstances in which appropriate declarations cease to have 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 cease to have effect in, and in accordance with, the circumstances prescribed by paragraph (3).

(2)

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

(3)

The circumstances prescribed by this paragraph are where a charity receives notification from a donor of the cancellation of an appropriate declaration with effect from either the receipt of that notification by the charity or such later date as is specified in that notification.