The Charitable Deductions (Approved Schemes) (Amendment No. 2) Regulations 2000
These Regulations amend the Charitable Deductions (Approved Schemes) Regulations 1986 (S.I. 1986/2211) (“the principal Regulations”). The amendments are mainly in consequence of the introduction in section 38 of the Finance Act 2000 (c. 17) (“section 38”) of a supplement equal to 10 per cent. of sums donated under payroll deduction schemes under section 202 of the Income and Corporation Taxes Act 1988 (c. 1) (“section 202”). The supplement is to be paid by an agent approved in accordance with regulation 5 of the principal Regulations (“an approved agency”).