The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003
Section 38 of the Finance Act 2000 (c. 17) (“section 38”) provides for a 10 per cent. supplement on donations to charities under the payroll deduction scheme in relation to sums withheld by employers on or before 6th April 2003. Section 146 of the Finance Act 2003 (c. 14.) extends section 38 so as to apply in relation to sums withheld by employers before 6th April 2004. The Charitable Deductions (Approved Schemes) (Amendment No.2) Regulations (S.I. 2000/2083), have effect only in relation to sums withheld by employers before 6th April 2003. These Regulations make consequential amendments to the Charitable Deductions (Approved Schemes) Regulations 1986 (S.I. 1986/2211: “the principal Regulations”) in respect of the period between 6th April 2003 and 5th April 2004.