Income Tax Act 2007 section 586

Powers about administrative provisions

Section 586 is the first of a group of sections (586 to 588) that grant the government general powers to make regulations concerning the administration of gift aid schemes and other charitable giving arrangements.

• The Treasury has the power to make regulations about administrative matters relating to charitable donations and gift aid.
• This section forms part of a set of three sections (586 to 588) that together establish the framework for regulation-making powers in this area.
• Regulations made under these powers can cover procedural and administrative requirements that charities and donors must follow.
• The provisions originated from the earlier rules in Schedule 23A to the Income and Corporation Taxes Act (ICTA) and were rewritten into the Income Tax Act 2007.