462(1)Amend section 83 (giving through the self-assessment return) as follows.
(2)Omit subsections (1) to (3).
(3)For subsections (4) and (5) substitute—
“(4)A charitable company is treated as having made a claim for any exemption to which it may be entitled under section 505(1)(c)(ii) of the Taxes Act 1988 (charities: exemption from tax under Case III of Schedule D) if—
(a)it receives a gift as a result of a direction under section 429(2) of the Income Tax Act 2007 (giving through self-assessment return), and
(b)as a result of section 429(4) of that Act, the gift is treated as a qualifying donation for the purposes of Chapter 2 of Part 8 of that Act (gift aid).
(5)In this section “charitable company” means any body of persons established for charitable purposes only.”