Section 714 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “donations”

Meaning of “donations” 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.

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— the payer is required to pay sums withheld to a body which is an approved agent at the time of the withholding, and the approved agent is required—

to pay sums withheld to the specified charity or charities, or in a case where the agent is itself a specified charity, to retain any sum due to itself; “ charity ” ... includes each of the bodies mentioned in section 468 of CTA 2010 ; “ specified charity ” means a charity specified by the individual.

3 For the purposes of this section a body is an “approved agent” if it is approved by an officer of Revenue and Customs for the purpose of paying donations to one or more charities.