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Changes over time for: Paragraph 1
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Status:
Point in time view as at 01/04/2010.
Changes to legislation:
Finance Act 2008, Paragraph 1 is up to date with all changes known to be in force on or before 27 February 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.
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Changes to Legislation
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1(1)A charity is entitled to be paid an amount by the Commissioners (referred to in this Schedule as a payment of “gift aid supplement”) if the following conditions are met.U.K.
(2)Condition A is that a gift aid donation is made to the charity in a transitional tax year.
(3)Condition B is that the charity makes a claim for the donation to be exempt from tax by virtue of—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 521(4) of ITA 2007 (charitable trusts), ...
[(ba)section 472 of CTA 2010 (charitable companies),
(bb)section 475 of CTA 2010 (eligible bodies), or]
(c)[section 664(1) of CTA 2010] (community amateur sports clubs).
(4)Condition C is that the claim is made within the period of two years beginning immediately after the end of—
(a)the accounting period to which the claim relates (in a case falling within sub-paragraph [(3)(ba), (bb) or (c)]), or
(b)the tax year to which the claim relates (in a case falling within sub-paragraph (3)(b)).
(5)Condition D is that the claim is allowed.
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