Declarations
– see also Customs declarations
Commissioners and officers of Revenue and Customs
Director of Assets Recovery Agency
Eligibility
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