- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2000
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Rhagor o Adnoddau
Changes over time for: Section 42
Version Superseded: 19/07/2011
Alternative versions:
- 28/07/2000- Amendment
- 06/04/2007
Point in time - 19/07/2011- Amendment
Status:
Point in time view as at 06/04/2007. This version of this provision has been superseded.
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42 Millennium gift aid.U.K.
(1)In section 48 of the M1Finance Act 1998 (gifts of money for relief in poor countries), subsections (3), (6) and (7) shall cease to have effect.
(2)In subsection (4) of that section—
(a)in paragraph (a), after “made" there shall be inserted “ before 6th April 2000 ”;
(b)after paragraph (b) there shall be inserted—
“(bb)the subsequent gift, or at least one of the subsequent gifts, is made on or after 6th April 2000;”;
and
(c)in paragraph (c), for “appropriate certificate" there shall be substituted “ appropriate declaration ”.
(3)In subsection (8) of that section, for the definition of “relevant gift" there shall be substituted—
““relevant gift” means a gift to which this section applies—
(a)which satisfies the requirements of subsection (2) of section 25 of the M2Finance Act 1990 (as amended by section 39 of the Finance Act 2000); or
(b)which would satisfy those requirements if paragraph (e) of that subsection were disregarded.”.
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