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Small Charitable Donations Act 2012

▸ Top-up payments (ss 1-3)
  • Section 1 – Top-up payments in respect of small donations made to eligible charities [SCDA 2012 s 1]
  • Section 2 – Meaning of “eligible charity” [SCDA 2012 s 2]
  • Section 3 – Meaning of “small donation” [SCDA 2012 s 3]
▸ Connected charities and community buildings (ss 4-9A)
  • Section 4 – Connected charities [SCDA 2012 s 4]
  • Section 5 – Meaning of “connected” [SCDA 2012 s 5]
  • Section 6 – Charities running charitable activities in more than one community building [SCDA 2012 s 6]
  • Section 7 – Meaning of “running charitable activities in a community building” etc [SCDA 2012 s 7]
  • Section 8 – Meaning of “community building” [SCDA 2012 s 8]
  • Section 9 – Connected charities and community buildings [SCDA 2012 s 9]
  • Section 9A – Election for section 9 not to apply [SCDA 2012 s 9A]
▸ Overpayments and administration (ss 10-11)
  • Section 10 – Connected charities and community buildings [SCDA 2012 s 10]
  • Section 11 – Management of top-up payments [SCDA 2012 s 11]
▸ Miscellaneous (ss 12-15)
  • Section 12 – Charity mergers: new charity taking over activities of one charity [SCDA 2012 s 12]
  • Section 13 – Charity mergers: new charity taking over activities of several charities [SCDA 2012 s 13]
  • Section 14 – Power to alter specified amount etc [SCDA 2012 s 14]
  • Section 15 – Top-up payments not taxable [SCDA 2012 s 15]
▸ General (ss 16-22)
  • Section 16 – Northern Ireland [SCDA 2012 s 16]
  • Section 17 – Regulations and orders [SCDA 2012 s 17]
  • Section 18 – General interpretation [SCDA 2012 s 18]
  • Section 19 – Financial provisions [SCDA 2012 s 19]
  • Section 20 – Extent [SCDA 2012 s 20]
  • Section 21 – Commencement and transitional provision [SCDA 2012 s 21]
  • Section 22 – Short title [SCDA 2012 s 22]
▸ Schedule Meaning of “small donation”: conditions
  • ▸ Small cash or contactless payment
    • 1.(1) The gift must be £30 or less .... [SDCA 2012 Sch para 1]
  • ▸ Made in the United Kingdom
    • 2. The gift must be made in the United Kingdom. [SDCA 2012 Sch para 2]
  • ▸ Deposited in United Kingdom in a bank account
    • 3.(1) Where the gift is made in cash, The cash... [SDCA 2012 Sch para 3]
  • ▸ Not eligible for gift aid
    • 4.(1) The gift must be one in relation to which... [SDCA 2012 Sch para 4]
  • ▸ Not payment under payroll deduction scheme
    • 5. The gift must not be a sum falling within section... [SDCA 2012 Sch para 5]
  • ▸ Not deductible in calculating income
    • 6. The gift must not be deductible in calculating the individual's... [SDCA 2012 Sch para 6]
  • ▸ Not subject to condition as to repayment
    • 7. The gift must not be subject to any condition as... [SDCA 2012 Sch para 7]
  • ▸ Not conditional on acquisition of property by charity
    • 8.(1) The gift must not be conditional on, associated with... [SDCA 2012 Sch para 6]
  • ▸ No, or only negligible, benefits associated with gift
    • 9.(1) There must be no benefits associated with the gift,... [SDCA 2012 Sch para 9]
  • ▸ Interpretation
    • 10. For the purposes of this Schedule whether a person is... [SDCA 2012 Sch para 10]
Schedule Meaning of “small donation”: conditions / Not eligible for gift aid

Not eligible for gift aid

Contents

  • 4.(1) The gift must be one in relation to which... [SDCA 2012 Sch para 4] Section commentary

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