Regulation 2 Interpretation
In these Regulations—
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“the 2000 Regulations” means the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000f1,
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“HMRC” means the Commissioners for Her Majesty’s Revenue and Customs,
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“donor” means an individual who makes a gift to a charity,
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“donor intermediary” means a person who is or was authorised by a donor to give a gift aid declaration on behalf of that donor to a charity,
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“ITA 2007” means the Income Tax Act 2007, and
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“tribunal” means the First-tier Tribunal or, where determined in accordance with the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009f2, the Upper Tribunal.
Annotations
Footnotes
- f1
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S.I. 2000/2074, amended by S.I. 2003/2155 and 2005/2790.
- f2