Part 12Payroll giving

714Meaning of “donations”

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 F1an officer of Revenue and Customs and under which—

    1. a

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

    2. b

      the approved agent is required—

      1. i

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

      2. ii

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

  • “charity” F3... includes each of the bodies mentioned in F2section 468 of CTA 2010;

  • “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 F1an officer of Revenue and Customs for the purpose of paying donations to one or more charities.