20 Intermediaries and Gift Aid
Finance Act 2015 (2015 c 11) | Legislation

20  Intermediaries and Gift Aid

(1)     Chapter 2 of Part 8 of ITA 2007 (gift aid) is amended as follows.

(2)     In section 416 (meaning of “qualifying donation” for the purpose of gift aid relief)—

(a)     in subsection (1)(b)—

(i)     after “the individual” insert “, or an intermediary representing the individual,” and

(ii)     after “the charity” insert “, or an intermediary representing the charity,”, and

(b)     after subsection (1) insert—

“(1A)     For the purpose of subsection (1)(b) an intermediary is—

(a)

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