# Small Charitable Donations Act 2012, Paragraph 4


(1) The gift must be one in relation to which no gift aid declaration is given to the charity.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2012/23/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/small-charitable-donations-act-2012/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.