Clause 12 provides for charities or CASCs that change their legal form. It enables the new charity or CASC to benefit from its predecessor’s Gift Aid compliance history when deciding the eligibility of the charity or CASC in its new legal form under clause 2. The new charity or CASC must apply to HMRC for the provision to apply. So, for example, a charitable trust successfully operating Gift Aid for four years may decide to incorporate, and become a charitable company in year five. This clause allows HMRC to consider the activity of the charitable trust in determining the eligibility of the charitable company. Where the application is accepted, the new organisation would not need to wait for three complete tax years before satisfying the eligibility criteria and can rely on any good compliance history attributable to the old organisation.