Part 8Other reliefs
Chapter 2Gift aid
Supplementary
428Meaning of “gift aid declaration”
(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.