Finance Act 2008 (c. 9)

SCHEDULES

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

General U.K.

7 U.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.