SCHEDULES

SCHEDULE 8Charities: miscellaneous amendments

Gift aid administration: charitable trusts

5

1

ITA 2007 is amended as follows.

2

In section 518(4) (overview of Part 10), for “section 538” substitute “ sections 538 and 538A ”.

3

After section 538 insert—

538AClaims in relation to gift aid relief

1

This section applies to claims for amounts to be exempt from tax by virtue of section 521(4) (gifts entitling donor to gift aid relief: charitable trusts).

2

A claim to which this section applies may be made—

a

to an officer of Revenue and Customs, or

b

by being included in a return under section 8A of TMA 1970 (trustee's self-assessment return).

3

In this section—

  • “free-standing claim” means a claim made as mentioned in subsection (2)(a), and

  • “tax return claim” means a claim made as mentioned in subsection (2)(b).

4

The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—

a

limiting the number of free-standing claims that may be made by a person in a tax year, or

b

requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.

5

The regulations may make different provision for different cases or purposes.