OpenLegislation

Regulation 3 Amendment of the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000

Original text. Later amendments are not shown.

(1)

In regulation 1(2) of the 2000 Regulations (effect)—

(a)

in sub-paragraph (a) after “6th April 2000” insert “and on or before 5th April 2017”, and

(b)

in sub-paragraph (b) for “that date” substitute “6th April 2000”.

(2)

The amendment made by paragraph (1)(a) shall not prevent an appropriate declaration, given under regulation 4 of the 2000 Regulations on or before 5th April 2017 and which is capable of relating to gifts made after that date, from applying to such gifts. This is subject to paragraph (3).

(3)

Regulations 5, 6 and 7 of the 2000 Regulations continue to apply to a declaration referred to in paragraph (2) on and after 6th April 2017. Regulations 9, 10 and 11 of these Regulations do not apply to such a declaration.