| Commentary

115 Conditions for relief

| Commentary

115 Conditions for relief

For gift aid to apply, the conditions in Section 416 of the Income Tax Act 2007 must be satisfied. This requires that the donor gives the charity a gift aid declaration1 relating to the gift and that the following conditions are met2:

  1. 115.1

        the gift takes the form of a payment of a sum of money3;

  2. 115.2

        the payment is not subject to any condition as to repayment;

  3. 115.3

        the payment is not a sum falling within the payroll deduction scheme4;

  4. 115.4

        the payment is not deductible in

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