Section 50 | Gift aid: giving through self-assessment return

(1)Section 429 of ITA 2007 (gift aid: giving through self-assessment return) is repealed.

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

(a)in section 426 of ITA 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 FA 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 CTA 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(3)Accordingly, the following provisions are also repealed—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 FA 2008, and

(b)paragraph 3(4) of Schedule 8 to FA 2010.

(4)The repeals made by this section are treated as having come into force on 6 April 2012.