SCHEDULES

SCHEDULE 8Charities: miscellaneous amendments

4Gift aid administration: charitable trusts

1

Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.

2

In subsection (2), for “(3A)” substitute “(3ZA)”.

3

After subsection (3) insert—

3ZA

Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts).