Section 53

PAYMENT OF GIFT AID SUPPLEMENT

1(1)  A charity is entitled to be paid an amount by the Commissioners (referred to in this Schedule as a payment of “gift aid supplement”) if the following conditions are met.

1(2)  Condition A is that a gift aid donation is made to the charity in a transitional tax year.

1(3)  Condition B is that the charity makes a claim for the donation to be exempt from tax by virtue of–

(a)[omitted by CTA 2010, s. 1177 and Sch. 1, para. 580(2)(a) and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

(b)section 521(4) of ITA 2007 (charitable trusts),

(ba)section 472 of CTA 2010 (charitable companies),

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