Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000
| Jurisdiction | UK Non-devolved |
| Citation | SI 2000/2074 |
| Year | 2000 |
2000 No. 2074
INCOME TAX
The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000
Made 28th July 2000
Laid before the House of Commons 31th July 2000
Coming into force 21th August 2000
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 25(3) and (3A) of the Finance Act 19901, sections 132(1)(a), (2)(a), (8), (9) and (10) and 133(1) and (2) of the Finance Act 19992and section 39(10) of the Finance Act 2000, hereby make the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000 and shall come into force on 21st August 2000.
(2) These Regulations shall have effect in relation to—
(a)
(a) gifts made on or after 6th April 2000 which are not covenanted payments; and
(b)
(b) covenanted payments falling to be made on or after that date.
Interpretation
2. In these Regulations—
“appropriate declaration” has the same meaning as in section 25(1)(c) of the Finance Act 1990;
“the Board” means the Commissioners of Inland Revenue;
“donor” has the same meaning as in section 25(1) of the Finance Act 1990;
“electronic communications” includes any communications by means of a telecommunication system (within the meaning of the Telecommunications Act 19843).
Manner in which an appropriate declaration may be given
3. An appropriate declaration may be given by a donor to a charity—
(a) in writing;
(b) orally; or
(c) by means of electronic communications.
Statements to be contained in declarations
4.—(1) An appropriate declaration must contain the following statements which are prescribed by this regulation for the purposes of section 25(3)(b) of the Finance Act 1990—
(a)
(a) the name and address of the donor;
(b)
(b) the name of the charity;
(c)
(c) a description of the gift or gifts to which the declaration relates;
(d)
(d) a statement that the gift or gifts to which the declaration relates are to be treated as qualifying donations for the purposes of section 25 of the Finance Act 1990; and
(e)
(e) where the declaration is given in writing to the charity, a statement explaining the effect of section 25(8) of the Finance Act 1990.
(2) Where a donor who has given an appropriate declaration to a charity notifies the charity of any change to the statements prescribed by paragraph (1)(a), the charity must keep a record of those changes with the appropriate declaration.
Declarations given orally
5.—(1) Where a donor gives an appropriate declaration orally to a charity, the charity must make a record in writing of—
(a)
(a) the statements prescribed by regulation 4(1)(a) to (d); and
(b)
(b) a statement explaining the effect of section 25(8) of the Finance Act 1990;
and the charity must send that record (referred to in this regulation and in regulation 6 as “the written record”) to the donor.
(2) The written record must state the date on which the charity sends it to the donor.
(3) A donor who gives an appropriate declaration orally to a charity is entitled to cancel that declaration by giving notice in writing to the charity not later than 30 days following the day on which the...
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