428 Meaning of “gift aid declaration”
Income Tax Act 2007 (2007 c 3) | Legislation

428  Meaning of “gift aid declaration”

(1)     In this Chapter “gift aid declaration” means a declaration which—

(a)     is given in the manner specified by regulations made by the Commissioners for Her Majesty's Revenue and Customs, and

(b)     contains any information and any statements required by the regulations.

(2)     The regulations may provide for declarations—

(a)     to have effect,

(b)     to cease to have effect, or

(c)     to be treated as never having

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

Guarantee payments

Guarantee paymentsThis Practice Note explains the right to a guarantee payment, which provides limited pay protection for certain employees who are laid off or put on short-time working.In practice the question whether a guarantee payment is due will usually arise in the case of hourly paid or piece

LEXISNEXIS

Interim injunctions—the American Cyanamid guidelines

Interim injunctions—the American Cyanamid guidelinesThis Practice Note is concerned with substantive interim injunctions, which are a particular species of injunction granted on a temporary basis ahead of trial. As set out below, there are different considerations depending on whether the interim