– see also Customs declarations

Commissioners and officers of Revenue and Customs

Legislation/Regulatory – CRCA2005 s. 2, 3

Director of Assets Recovery Agency

Legislation/Regulatory – PCA2002 s. 325, Sch. 8

Eligibility

Legislation/Regulatory – SI 2015/522 reg. 6-7

Gift aid

Commentary – Tax Reporter ¶116-450

Gifts to charity by individuals

Legislation/Regulatory – SI 2000/2074

Office, on taking

Legislation/Regulatory – TMA70 Sch. 1
HMRC Guidance – DMBM656040

Person authorised to act on behalf of individual

Legislation/Regulatory – FA2003 s. 81B

Special method

– see Partial exemption

Use or trust, rate of duty

Legislation/Regulatory – FA99 Sch. 13, para. 17