Small Charitable Donations Act 2012 section 21

Commencement and transitional provision

Section 21 sets out when the Small Charitable Donations Act 2012 comes into force and provides transitional rules to ensure that events occurring before the Act took effect are properly taken into account.

• The Act generally came into force on 6 April 2013, though certain administrative and general provisions took effect on the date the Act was passed (Royal Assent).
• Any power in the Act to make regulations or orders became available immediately on Royal Assent, allowing HMRC and the Treasury to prepare the necessary secondary legislation in advance.
• When determining whether a charity is an "eligible charity" under section 2, HMRC can look back at Gift Aid claims made and penalties imposed before 6 April 2013, including claims and penalties arising under earlier tax legislation that was later rewritten.
• The Treasury has the power to make additional transitional provisions by order to deal with any issues arising from the commencement of the Act.