Section 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 had effect,

in any circumstances and for any purposes specified by the regulations.

(3)The regulations may also require—^F1

(a)charities, or intermediaries within the meaning of section 416(1A), to keep records with respect to declarations received from individuals or from those intermediaries,^F1

(b)charities or intermediaries to produce, for inspection by an officer of Revenue and Customs, any records required to be kept by those charities or intermediaries by regulations made under paragraph (a), and^F1

(c)intermediaries to provide statements of account, and other specified information relating to declarations made, in such form and at such times as may be specified, to individuals who have authorised those intermediaries to give those declarations to charities on their behalf.^F1

(4)The regulations may also make different provision for different cases or circumstances, including—^F1

(a)different provision for declarations made in a different manner or by different descriptions of persons, and^F1

(b)different provision depending on whether or not an intermediary, within the meaning of section 416(1A), is involved in the giving or receiving of the declaration.^F1

(5)The regulations may also make provision—^F2

(a)for the imposition of a penalty of a specified amount (which must not exceed £3000) for a failure to comply with a specified requirement imposed by the regulations,^F2

(b)for the assessment and recovery of the penalty (which may include provision about the reduction of the penalty in specified circumstances), and^F2

(c)conferring a right of appeal against a decision that a penalty is payable.^F2