The Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000
These Regulations relate to the conditions for tax relief on donations by individuals to charity given under section 25 of the Finance Act 1990 (c. 29) (“section 25”). This relief is commonly known as the Gift Aid scheme and, in consequence of sections 39 to 41 of the Finance Act 2000 (c. 17), now extends to covenanted payments to charity falling to be made on or after 6th April 2000. The Regulations set out the requirements relating to the declaration which is required to be given under subsection (1)(c) of section 25 (“the appropriate declaration”).