Related Commentary  Related HMRC Manuals

714(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.

714(2)  In this section–

approved scheme”  means a scheme which is approved (or is of a kind approved) by an officer of Revenue and Customs and under which–

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