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32. Giving through self-assessment return

Volume 542: debated on Monday 26 March 2012



(1) Section 429 of the Income Tax Act 2007 (gift aid: giving through self-assessment return) is repealed.

(2) The following repeals are made in consequence of paragraph (1)—

(a) in section 426 of the Income Tax Act 2007 (election by donor: gift treated as made in previous tax year), omit subsection (8),

(b) in section 538 of that Act (requirement to make claim), omit subsection (3),

(c) in section 133 of the Finance Act 2008 (set-off etc. where right to be paid a sum has been transferred), in subsection (8)(a), omit the words from “except” to the end,

(d) in section 472 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: corporation tax liability and exemption), omit subsection (5), and

(e) in section 475 of that Act (gifts qualifying for gift aid relief: income tax treated as paid and exemption), omit subsection (7).

(3) Accordingly, the following provisions are also repealed—

(a) section 130(9) of the Finance Act 2008, and

(b) paragraph 3(4) of Schedule 8 to the Finance Act 2010.

(4) The repeals made by this Resolution come into force on 6 April 2012.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.