# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Introduction: Introductory text


Income Tax
Capital Gains Tax
Made 7th December 2016
Laid before the House of Commons 8th December 2016
Coming into force 6th April 2017
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133 of the Finance Act 1999 and now exercisable by them, and section 428 of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/introduction (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.