Small Charitable Donations Act 2012 section 18

General interpretation

Section 18 provides the definitions of key terms used throughout the Small Charitable Donations Act 2012, ensuring consistent interpretation of the legislation.

• The term "charity" covers registered charities, the National Heritage Memorial Fund Trustees, Historic England, and community amateur sports clubs (CASCs)
• Key operational terms such as "small donation," "eligible charity," "top-up claim," "top-up payment," and "tax year" (6 April to 5 April) are defined by reference to other sections of the Act
• A gift aid exemption claim is "successful" if it actually results in an amount being exempt from tax, and the timing of when HMRC determines the claim does not affect which tax year it falls into
• Any claim made on behalf of a charity is treated the same as a claim made directly by the charity itself