Gift aid administration: charitable trusts
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4(1)Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
(2)In subsection (2), for “(3A)” substitute “(3ZA)”.
(3)After subsection (3) insert—
“(3ZA)Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts).”