The Donations to Charity by Individuals (Appropriate Declarations) (Amendment) Regulations 2005
These Regulations amend the Regulations relating to Gift Aid declarations (the Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000: S.I. 2000/2074). The principal effect of the amendments is to remove the requirement for charities to send donors a written record of their declaration where it has been made orally, provided that the charity keeps sufficient records of declarations which can be audited by H.M. Revenue and Customs.