The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2000

• Citation: S.I. 2000/759
• Sections: 5

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Charitable Deductions (Approved Schemes) (Amendment) Regulations 2000 and shall come into force on 6th April 2000.

(2) Regulations 4 and 5 shall have effect in relation to sums withheld on or after 6th April 2000.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Charitable Deductions (Approved Schemes) Regulations 1986 and “regulation” means a regulation of the principal Regulations.

Section 3 Amendments to the principal Regulations

In regulation 3 after paragraph (j) there shall be inserted the following paragraph—

(ja) that the approved agency will pay to the charities specified by the employees the sums paid to it by the employer pursuant to the scheme within a period which does not exceed the period set out in regulation 4A;

Section 4 Amendments to the principal Regulations

After regulation 4 there shall be inserted the following regulation—

Period for payment by agencies to charities

(4A)

(1) An approved agency shall, notwithstanding anything in the provisions of an approved scheme or in a contract entered into with the employer to give effect to an approved scheme, pay to the charities specified by the employees the sums paid to it by the employer pursuant to the scheme not later than 60 days following either—

(a) the date on which it receives the sums paid to it from the employer or, if later,

(b) the date on which it receives notification of the charity or charities specified by an employee.

(2) Where an employee has been provided with a voucher by which payment may be made to a charity, the date on which a charity presents that voucher to the approved agency for payment shall be treated for the purposes of paragraph (1)(b) as the date on which the approved agency receives notification of the specification of that charity by the employee.

Section 5 Amendments to the principal Regulations

In regulation 9 for paragraph (3) there shall be substituted the following paragraph—

(3) Where an approved agency has not paid to the charities specified by the employees the sums paid to it by the employer pursuant to the scheme within the period set out in regulation 4A, the approved agency shall, not later than 7 days following the last day on which it should have paid those sums to the charities, inform the Board by furnishing a statement of those sums and the reasons why it has not been able to comply with regulation 4A.