Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Small Charitable Donations Act 2012 section Schedule paragraph 3
Banking requirement for cash donations
Schedule paragraph 3 sets out the requirement that cash donations must be deposited in a UK bank account held by or on behalf of the charity in order to qualify under the small charitable donations scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.