Regulation 25 Charities

The relevant data for a data-holder of the type described in paragraph 27 of Schedule 23 are information relating to donations to the charity that are eligible for tax relief under any of the following provisions—

(a)

section 257 of the Taxation of Chargeable Gains Act 1992 (gifts to charities etc)^f1;

(b)

section 63(2)(a) or (aa) of the Capital Allowances Act 2001(cases in which disposal value is nil)^f2;

(c)

Part 12 of the Income Tax (Earnings and Pensions) Act 2003 (payroll giving)^f3;

(d)

section 108 of the Income Tax (Trading and Other Income) Act 2005 (gifts of trading stock to charities etc)^f4;

(e)

Chapter 2 or 3 of Part 8 of the Income Tax Act 2007 (gift aid, gifts of shares, securities and real property to charities etc)^f5;

(f)

section 105 of the Corporation Tax Act 2009 (gifts of trading stock to charities etc)^f6; and

(g)

Part 6 of the Corporation Tax Act 2010 (charitable donations relief)^f7.

Annotations

Footnotes

f1: 1992 c. 12; Section 257 was amended by section 72 of the Finance Act 1995 (c. 4), paragraphs 294 and 328 of Schedule 1 to the Income Tax Act 2007 (c. 3) and paragraphs 225 and 258 of Schedule 1 to the Corporation Tax Act 2010 (c. 4).
f2: 2001 c. 2; Subsection (2)(a) was amended and subsection (2)(aa) inserted by paragraphs 323 and 328 of the Corporation Tax Act 2010.
f3: 2003 c. 1; Part 12 was amended by paragraphs 103(a) and 118 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11); section 96 of the Finance Act 2009 (c. 10), S.I 2009/56, S.I. 209/3054 and paragraph 5 of Schedule 3 of the Finance Act 2011 (c. 11).
f4: 2005 c. 5. Section 108 was amended by paragraphs 492 and 500 of Schedule 1 to, and Part 1 of Schedule 3 to, the Income Tax Act 2007 (c. 3), paragraphs 444 and 446 of Schedule 1 of the Corporation Tax Act 2010 and paragraph 6 of Schedule 3 to the Finance Act 2011.
f5: 2007 c. 3; Chapters 2 and 3 were amended by section 60 of and paragraphs 10 and 12 of Schedule 26 to the Finance Act 2007 (c. 11), paragraphs 1 and 20 of Schedule 1 and paragraphs 23 and 24 of Schedule 12 to the Finance Act 2008 (c. 9), paragraphs 1 and 6 of Schedule 2 to the Finance Act 2009 (c.10), paragraphs 524 to 529 of the Corporation Tax Act 2010, paragraphs 71 and 79 of the Taxation (International and Other Provisions) Act 2010 (c. 8), paragraphs 1 to 3 of Schedule 7, paragraphs 3 and 4 of Schedule 8 and Part 2 of Schedule 27 to the Finance Act 2010 (c. 13) and section 41 of and paragraphs 7, 10 and 11 of Schedule 3 to the Finance Act 2011.
f6: 2009 c. 4; Section 105 was amended by paragraph 597 of Schedule 1 to the Corporation Tax Act 2010.
f7: 2010 c. 4; Part 6 was amended by paragraphs 5 to 7 of Schedule 7 to the Finance Act 2010 and section 41 of and paragraphs 19 and 21 of Schedule 3 to the Finance Act 2011.