Section 14 Power to alter specified amount etcI1
United Kingdom
The Treasury may by order amend this Act for the purpose of—
amending the gift aid matching rule;
abolishing that rule;
reinstating that rule (if previously abolished), with or without amendment.
In subsection (2) “the gift aid matching rule” means the rule that limits the amount of top-up payments to which a charity is entitled by reference to the amount of gifts made to the charity in respect of which it has made successful gift aid exemption claims.
The Treasury may by order amend section 2 (meaning of “eligible charity”).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Treasury may by order amend paragraph 1(1) and (2) of the Schedule (limit on value of individual donations) by substituting a different sum for the sum for the time being specified in each of those provisions.
Annotations
Textual amendments
- F1
Words in s. 14(1)(c) substituted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 3(8), 7(1)
- F2
Word in s. 14(1)(c) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(5)(a), 7(1)
- F3
S. 14(1)(d) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 4(5)(b), 7(1)
- F4
S. 14(5) omitted (16.1.2017) (with effect in accordance with s. 7(1) of the amending Act) by virtue of Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 1(4), 7(1)
Commencement
- I1
S. 14 wholly in force at 6.4.2013; s. 14 in force for specified purposes at Royal Assent and otherwise in force at 6.4.2013, see s. 21(1)(2)