# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 10: Circumstances in which a gift aid declaration is treated as never having had effect


A gift aid declaration shall be treated for the purposes of the Income Tax Acts as never having had effect where—
(a) in a case where it is required to do so by regulation 9(5), the charity does not send a written statement in respect of the gift aid declaration to the donor by the date specified in regulation 9(6)(a), or the time agreed under regulation 9(6)(b), as the case may be,
(b) the donor cancels the gift aid declaration by giving a cancellation notice under regulation 9(7), or
(c) in a case where the charity is required by regulation 9(9) and (10) to maintain and preserve a record of statements sent and notices of cancellation received in relation to a gift aid declaration, HMRC notify the charity that the record does not satisfy HMRC.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/10 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.