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4.—(1) An appropriate declaration must contain the following statements which are prescribed by this regulation for the purposes of section 25(3)(b) of the Finance Act 1990—
(a)the name and address of the donor;
(b)the name of the charity;
(c)a description of the gift or gifts to which the declaration relates;
(d)a statement that the gift or gifts to which the declaration relates are to be treated as qualifying donations for the purposes of section 25 of the Finance Act 1990; and
(e)where the declaration is given in writing to the charity, a statement explaining the effect of section 25(8) of the Finance Act 1990.
(2) Where a donor who has given an appropriate declaration to a charity notifies the charity of any change to the statements prescribed by paragraph (1)(a), the charity must keep a record of those changes with the appropriate declaration.
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