Introduction Commencement
47.Paragraph 8 sets out the commencement provisions for this Schedule.
48.Sub-paragraph (1) provides that the changes made by paragraph 1 to the rules on gifts made through payroll giving apply to donations made on or after 24 March 2010.
49.Sub-paragraph (2) provides that an amendment corresponding to an amendment made to CTA by paragraph 1(2) of this schedule is treated as applying also to the predecessor legislation in the Income and Corporation Taxes Act 1988 (ICTA). This only applies to an amendment affecting a gift made on or after 24 March 2010.
50.Sub-paragraph (3) provides that the changes in paragraph 2 to the rules on payments to bodies outside the UK apply to expenditure incurred on or after 24 March 2010.
51.Sub-paragraph (4) provides that an amendment corresponding to an amendment made to CTA by paragraph 2(2) of this Schedule is treated as applying also to the predecessor legislation in ICTA. This only applies to an amendment affecting payments representing expenditure incurred on or after 24 March 2010.
52.Sub-paragraph (5) provides that the amendments in paragraph 3 to the rules on Gift Aid donations by non-UK resident donors apply in relation to gifts made on or after 6 April 2010.
53.Sub-paragraph (6) provides that the amendments made by paragraphs 4 and 6 apply to claims outside a return as if they had always applied.