{
  "url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-6",
  "json_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-6.json",
  "legislation": "uksi/2016/1195",
  "legislation_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Gift aid declaration given by a donor intermediary",
  "text": "(1) A gift aid declaration given by a donor intermediary on behalf of a donor under regulation 4(1)(b) must—\n(a) contain the name and home address of the donor,\n(b) name the charity (or be made in circumstances where the charity is identified),\n(c) identify the gift to which the gift aid declaration relates, and\n(d) confirm that the identified gift is to be a qualifying donation for the purposes of section 416 of ITA 2007.\n(2) Before giving a gift aid declaration a donor intermediary must have—\n(a) been authorised by the donor to give a gift aid declaration on behalf of the donor, and\n(b) given an explanation of the effect of section 424 of ITA 2007 to the donor,\nin order for the gift aid declaration to have effect for the purposes of the Income Tax Acts (subject to paragraph (5) and regulation 10).\n(3) A donor intermediary must obtain the authorisation referred to in paragraph (2)(a) and provide the explanation referred to in paragraph (2)(b) in every tax year in which it gives a gift aid declaration on behalf of the donor. This is subject to paragraph (4).\n(4) Paragraph (3) does not apply in respect of a tax year if the donor intermediary obtained the authorisation referred to in paragraph (2)(a) and gave the explanation referred to in paragraph 2(b) on or after 1st March in the immediately preceding tax year.\n(5) A donor is entitled to cancel the authorisation referred to in paragraph (2)(a) by giving notice to the donor intermediary.\n(6) The notification under paragraph (5) may be given in writing or orally, including the use of written or oral methods of electronic communications.\n(7) Where a donor notifies a donor intermediary under paragraph (5), the authorisation ceases to have effect from the date on which the donor intermediary receives that notification, or if the notice specifies a later date, from that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1195/regulation/6",
    "retrieved_at": "2026-10-28T23:17:17.707648+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}