Small Charitable Donations Act 2012
Small Charitable Donations Act 2012 (2012 c. 23)
- Small Charitable Donations Act 2012 (2012 c. 23)
- Top-up payments
- 1 Top-up payments in respect of small donations made to eligible charities
- 2 Meaning of “eligible charity”
- 3 Meaning of “small donation”
- Connected charities and community buildings
- 4 Connected charities
- 5 Meaning of “connected”
- 6 Charities running charitable activities in more than one community building
- 7 Meaning of “running charitable activities in a community building” etc
- 8 Meaning of “community building”
- 9 Connected charities and community buildings
- 9A Election for section 9 not to apply
- Overpayments and administration
- 10 Overpayments
- 11 Management of top-up payments
- Miscellaneous
- 12 Charity mergers: new charity taking over activities of one charity
- 13 Charity mergers: new charity taking over activities of several charities
- 14 Power to alter specified amount etc
- 15 Top-up payments not taxable
- General
- 16 Northern Ireland
- 17 Regulations and orders
- 18 General interpretation
- 19 Financial provisions
- 20 Extent
- 21 Commencement and transitional provision
- 22 Short title
- Schedule Meaning of “small donation”: conditions
- Small cash or contactless payment
- Made in the United Kingdom
- Deposited in United Kingdom in a bank account
- Not eligible for gift aid
- Not payment under payroll deduction scheme
- Not deductible in calculating income
- Not subject to condition as to repayment
- Not conditional on acquisition of property by charity
- No, or only negligible, benefits associated with gift
- Interpretation
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