Regulation 5 Gift aid declaration given by a donor

(1)

A gift aid declaration given by a donor under regulation 4(1)(a) must—

(a)

contain the name and home address of the donor,

(b)

name the charity (or be made in circumstances where the charity is identified),

(c)

identify the gift or gifts to which the gift aid declaration relates, and

(d)

confirm that the identified gift or gifts are to be qualifying donations for the purposes of section 416 of ITA 2007^f1 (meaning of qualifying donation).

(2)

An explanation of the effect of section 424 of ITA 2007^f2 (charge to tax) must be given to the donor at the time the gift aid declaration in paragraph (1) is given in order for the gift aid declaration to have effect for the purposes of the Income Tax Acts (subject to paragraph (3) and regulations 10 and 11).

(3)

A donor is entitled to cancel the gift aid declaration referred to in paragraph (1) by giving notice to the charity.

(4)

The notification under paragraph (3) may be given in writing or orally, including the use of written or oral methods of electronic communications.

Annotations

Footnotes

f1: Section 416 was amended by paragraph 3 of Schedule 8 to the Finance Act 2010 (c. 13), paragraph 11 of Schedule 11 to the Finance Act 2014 (c. 26) and section 20(2) of the Finance Act 2015.
f2: Section 424 was amended by S.I. 2009/2859 and paragraph 79 of Schedule 8 to the Taxation (International and Other Provisions) Act 2010 (c. 8).