{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-8/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-8/paragraph-3.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/8/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Chapter 2 of Part 8 of ITA 2007 (gift aid) is amended as follows.\n(2) In section 416 (meaning of “qualifying donation”)—\n(a) in subsection (1)(a) for “G” substitute “ F ”, and\n(b) omit subsection (8).\n(3) Omit section 422 (disqualified overseas gifts).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 para. 3(4) repealed (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), s. 50(3)(b)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/8/paragraph/3",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}