Guidance Note 3: Inspection & Testing (Electrical Regulations)

Product Information

Added new versions of the Notes to Form 3 and Form 6A published to reflect the launch of the Housing Loss Prevention Advice Service.

The Gift Aid Scheme was originally introduced by section 25 Finance Act 1990 but was substantially amended by Finance Act 2000 and later Finance Acts. The current legislation is at sections 413 to 430 Income Tax Act 2007. Regulation 422.2 now introduces separate requirements for escape routes and a new concept of 'protected escape routes'. Reference to conditions BD2, BD3 and BD4 has been deleted. Chapter 44 - Protection against voltage disturbances and electromagnetic disturbances Guidance for doctors on the Control of Asbestos Regulations 2012 - Medical surveillance for workers carrying out non-licensed work with asbestos Donations can be made in sterling or any foreign currency. When calculating claims, the charity must convert foreign currency into sterling at the rate on the date when the donation was made.A benefit is any item or service provided by the charity or a third party to the donor or a person connected with the donor and which is associated with a donation. A right to receive a benefit, is also a benefit, whether or not the right is exercised.

HMRC will accept that a written confirmation has been issued where the charity can show it has issued a standard letter template in an acceptable format and provides a list of the donors to whom the letter was sent. Predicted measured resistance = r y//r g = 0.5013×0.5013 ÷ (0.5013+0.5013) = 0.2507 Ω Step 3, resistance at Test Point 5Regulation 443.5 (Risk assessment method) has been deleted and Annex A443 (examples of calculated risk level CRL for use of SPDs) has also been deleted. Section 514 - Identification and notices If the oral declaration is cancelled within the 30-day period, however, any reclaimed tax will have to be repaid to HMRC. is a one-off benefit received in consequence of making a donation that is one of a series of donations made at intervals of less than 12 months Company dividends paid to a charity or community amateur sports clubs are not donations. Dividends are distributions of the taxed profits of the company and do not reduce the company’s Corporation Tax liability.