Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

428Meaning of “gift aid declaration”
This adran has no associated Nodiadau Esboniadol

(1)In this Chapter “gift aid declaration” means a declaration which—

(a)is given in the manner specified by regulations made by the Commissioners for Her Majesty’s Revenue and Customs, and

(b)contains any information and any statements required by the regulations.

(2)The regulations may provide for declarations—

(a)to have effect,

(b)to cease to have effect, or

(c)to be treated as never having had effect,

in any circumstances and for any purposes specified by the regulations.

(3)The regulations may—

(a)require charities to keep records with respect to declarations received from individuals, and

(b)make different provision for declarations made in a different manner.

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

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