# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 4: Manner in which a gift aid declaration may be given


(1) A gift aid declaration may be given—
(a) by a donor to a charity, or
(b) by a donor intermediary to a charity,
(2) A gift aid declaration may be given in writing or orally, including the use of written or oral methods of electronic communications.

---
Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/4 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.