# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 2: Interpretation


In these Regulations—
“the 2000 Regulations” means the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000,
“HMRC” means the Commissioners for Her Majesty’s Revenue and Customs,
“donor” means an individual who makes a gift to a charity,
“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,
“ITA 2007” means the Income Tax Act 2007, and
“tribunal” means the First-tier Tribunal or, where determined in accordance with the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/2 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.