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Small Charitable Donations Act 2012

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

Not payment under payroll deduction scheme

Contents

  • 5. The gift must not be a sum falling within section... Section commentary

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