Section 6(2) provides that the maximum penalty on indictment is 10 years’ imprisonment.Contracts drafted by English lawyers typically include a date in the first line.You must send or give donors a written confirmation of a verbal declaration.
Mr Strauss-Kahn’s apparent decision to fight the case echoes an earlier episode where he chose to tackle a legal problem head-on.
In 1999, he resigned as France’s minister of economy and finance, to focus on his defence against an accusation that he backdated documents to justify his consultancy fees for work on a student health insurance fund. A person is guilty of forgery if he makes a false instrument, with the intention that he or another shall use it to induce somebody to accept it as genuine, and by reason of so accepting it to do or not to do some act to his own or any other person’s prejudice.
Although it is probably rare that a criminal forgery is committed in these circumstance (it is not a strict liability offence, so criminal intent must be present), it is not something that most of us want to risk.
There is usually no problem with making the contract Contracts based on a US template sometimes state in the first line that they are dated “as of” a particular date.
It must also tell your donors that they can cancel their declaration within 30 days of the date of the written confirmation. There is no set design for a declaration form or a verbal declaration, but it must include: will claim on the donor’s gifts in a tax year and that the donor is responsible to pay any difference.
You must keep records of all Gift Aid declarations, whether they are written, online or verbal.This probably means “with effect from” rather than “on”, and so probably don’t fall into the trap described above.However, if parties intend to rely on this when stating a date different to the signature date, and particularly if the agreement is made under English law, we would recommend using wording that is more explicit than “as of”, such as “takes effect from”.You can scan original paper declarations and store them electronically.If you keep an electronic record of declarations, you can destroy the original forms, but you must be able to view and print out the scanned images of your declarations.Accordingly, mis-dating a contract could amount to an offence under this Act.