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The Donations to Charity (Gift Aid Declarations) Regulations 2016

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Circumstances in which a gift aid declaration ceases to have effect

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11.  Where a donor notifies a charity of the cancellation of a gift aid declaration, other than under regulation 9(7), the gift aid declaration ceases to have effect for the purposes of the Income Tax Acts from the date on which the charity receives that notification, or if the notice specifies a later date, from that date.

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