Section 714 | Meaning of “donations” ^F1F2

(1)For the purposes of this Part “donations” means sums which—

(a)are withheld by the payer under a scheme which is an approved scheme at the time of the withholding,

(b)constitute gifts by the individual to one or more specified charities under the scheme, and

(c)satisfy the conditions (if any) set out in the scheme.

(2)In this section—

(3)For the purposes of this section a body is an “approved agent” if it is approved by an officer of Revenue and Customs for the purpose of paying donations to one or more charities.^F1