{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-19/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-19/paragraph-2.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/19/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The amount of gift aid supplement that a charity is entitled to be paid in respect of a gift aid donation is—\nDGN-DGAwhere—\nDGN is the amount of the gift aid donation grossed up by reference to the notional basic rate for the transitional tax year, and\nDGA the amount of the gift aid donation grossed up by reference to the actual basic rate of income tax for the transitional tax year.\n(2) A charity is not entitled to be paid gift aid supplement in respect of a gift aid donation if the amount determined in accordance with sub-paragraph (1) is a negative amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/19/paragraph/2",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}