xmlns:atom="http://www.w3.org/2005/Atom"

Amendments to the Charitable Deductions (Approved Schemes) Regulations 1986

5.  For regulation 4A substitute—

4A.(1) An approved agency shall, notwithstanding anything in the provisions of an approved scheme or in a contract entered into with the employer to give effect to an approved scheme, pay to the charities specified by the employees the sums paid to it by the employer pursuant to the scheme before the expiry of the relevant period in relation to such sums.

(2) The relevant period in relation to a sum referred to in paragraph (1), subject to paragraphs (3) and (4), is—

(a)the period of 35 days beginning on the day when the approved agency receives the sum described in paragraph (1) provided the approved agency is notified (on or before that day) of the identity of—

(i)the employee from whose emoluments the sum was withheld, and

(ii)the charity or charities specified by that employee;

(b)in any other case, the period of 60 days beginning on the day on which the approved agency receives—

(i)the sum described in paragraph (1) or, if later,

(ii)notification of the identity of the charity or charities specified by the employee from whose emoluments the sum was withheld.

(3) The receipt by an approved agency of a voucher provided to an employee by which payment may be made to a charity pursuant to an approved scheme shall be treated as a notification of the identity of a charity for the purposes of paragraph (2).

(4) Where—

(a)the relevant period in paragraph (2) (a) applies in relation to a sum, and

(b)the approved agency has made no payment pursuant to a scheme to the charity specified in relation to the sum within the 12 months period ending immediately before the receipt of that sum,

the approved agency may treat the relevant period specified by that paragraph as the period of 60 days beginning on the day when the sum is received..