{
  "url": "https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-4.json",
  "legislation": "ukpga/2012/23",
  "legislation_title": "Small Charitable Donations Act 2012",
  "legislation_url": "https://openlegislation.uk/small-charitable-donations-act-2012",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The gift must be one in relation to which no gift aid declaration is given to the charity.\n(2) “Gift aid declaration” means a declaration which is a gift aid declaration for the purposes of Chapter 2 of Part 8 of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T09:08:34.151911+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."
}