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Finance Act 2008
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Changes to legislation:
Finance Act 2008, Paragraph 1 is up to date with all changes known to be in force on or before 02 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 19 Paragraph 1:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
1(1)A charity is entitled to be paid an amount by the Commissioners (referred to in this Schedule as a payment of “gift aid supplement”) if the following conditions are met.U.K.
(2)Condition A is that a gift aid donation is made to the charity in a transitional tax year.
(3)Condition B is that the charity makes a claim for the donation to be exempt from tax by virtue of—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 521(4) of ITA 2007 (charitable trusts), F2...
[F3(ba)section 472 of CTA 2010 (charitable companies),
(bb)section 475 of CTA 2010 (eligible bodies), or]
(c)[F4section 664(1) of CTA 2010] (community amateur sports clubs).
(4)Condition C is that the claim is made within the period of two years beginning immediately after the end of—
(a)the accounting period to which the claim relates (in a case falling within sub-paragraph [F5(3)(ba), (bb) or (c)]), or
(b)the tax year to which the claim relates (in a case falling within sub-paragraph (3)(b)).
(5)Condition D is that the claim is allowed.
Textual Amendments
F1Sch. 19 para. 1(3)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(a), Sch. 3 Pt. 1 (with Sch. 2)
F2Word in Sch. 19 para. 1(3)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(a), Sch. 3 Pt. 1 (with Sch. 2)
F3Sch. 19 para. 1(3)(ba)(bb) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(b) (with Sch. 2)
F4Words in Sch. 19 para. 1(3)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(2)(c) (with Sch. 2)
F5Words in Sch. 19 para. 1(4)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 580(3) (with Sch. 2)
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