Commentary on Sections Overview Overview Section 428: Meaning of “gift aid declaration”
1216.This section provides the definition of “gift aid declaration” in section 416(1)(b), and states the powers under which the Commissioners for Her Majesty’s Revenue and Customs may make related regulations. It is based on section 25(3) and (3A) of FA 1990.
1217.The regulations currently in force for these provisions are:
	the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000 (SI 2000/2074); and
	the Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005 (SI 2005/2790), which remove the requirement on charities to send to donors a written record of their oral declarations.