Paragraph 1
A charity is entitled to be paid an amount by the Commissioners (referred to in this Schedule as a payment of “gift aid supplement”) if the following conditions are met.
Condition A is that a gift aid donation is made to the charity in a transitional tax year.
Condition B is that the charity makes a claim for the donation to be exempt from tax by virtue of—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
section 521(4) of ITA 2007 (charitable trusts), F2...
section 472 of CTA 2010 (charitable companies),
section 475 of CTA 2010 (eligible bodies), or
F4section 664(1) of CTA 2010 (community amateur sports clubs).
Condition C is that the claim is made within the period of two years beginning immediately after the end of—
the accounting period to which the claim relates (in a case falling within sub-paragraph F5(3)(ba), (bb) or (c)), or
the tax year to which the claim relates (in a case falling within sub-paragraph (3)(b)).
Condition D is that the claim is allowed.
Annotations
Textual amendments
- F1
Sch. 19 para. 1(3)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(a), Sch. 3 Pt. 1 (with Sch. 2)
- F2
Word in Sch. 19 para. 1(3)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(a), Sch. 3 Pt. 1 (with Sch. 2)
- F3
Sch. 19 para. 1(3)(ba)(bb) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(b) (with Sch. 2)
- F4
Words in Sch. 19 para. 1(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(c) (with Sch. 2)
- F5
Words in Sch. 19 para. 1(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(3) (with Sch. 2)