SCHEDULES
SCHEDULE 19Reduction of basic rate of income tax: transitional relief for gift aid charities
General
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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.