Point in time view as at 08/03/2017.
Finance Act 2008, Cross Heading: General is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.Gift aid supplement is not—
(a)income for the purposes of income tax, or
(b)profits for the purposes of corporation tax.
6U.K.Any expenditure incurred by the Commissioners under this Schedule is to be paid out of money provided by Parliament.
7U.K.In this Schedule—
“charity” has the same meaning as in Chapter 2 of Part 8 of ITA 2007 (gift aid);
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“gift aid donation” means a gift which is a qualifying donation for the purposes of Chapter 2 of Part 8 of ITA 2007;
“gift aid supplement” has the meaning given in paragraph 1(1);
“transitional tax year” means each of the tax years 2008-09, 2009-10 and 2010-11.
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