Part 12 U.K. Payroll giving

714 Meaning of “donations” U.K.

(1) For the purposes of this Part “donations” means sums which—

(a) are withheld by the payer under a scheme which is an approved scheme at the time of the withholding,

(b) constitute gifts by the individual to one or more specified charities under the scheme, and

(c) satisfy the conditions (if any) set out in the scheme.

(2) In this section—

• “approved scheme” means a scheme which is approved (or is of a kind approved) by the Inland Revenue and under which—

  (a)

  the payer is required to pay sums withheld to a body which is an approved agent at the time of the withholding, and

  (b)

  the approved agent is required—

  (i)

  to pay sums withheld to the specified charity or charities, or

  (ii)

  in a case where the agent is itself a specified charity, to retain any sum due to itself;

• “charity” means any body of persons or trust established for charitable purposes only and includes each of the bodies mentioned in section 507 of ICTA;

• “specified charity” means a charity specified by the individual.

(3) For the purposes of this section a body is an “approved agent” if it is approved by the Inland Revenue for the purpose of paying donations to one or more charities.