What does section 22 of the Small Charitable Donations Act 2012 do?

Section 22 provides the formal citation title of the Act. It confirms that the legislation governing gift aid style top-up payments on small charitable donations is to be cited as the Small Charitable Donations Act 2012. This is a standard labelling provision found at the end of every Act of Parliament and has no substantive effect on the scheme's rules.

What is the correct way to cite the Small Charitable Donations Act 2012?

The correct formal citation is 'the Small Charitable Donations Act 2012', as established by section 22. This short title must be used whenever referencing the Act in HMRC guidance, other legislation, professional literature, or official documents such as charity annual accounts noting the basis for claiming top-up payments on small cash donations.

Does the short title provision in section 22 affect the rules of the small donations scheme?

No. The short title is simply a labelling provision and has no substantive effect on the rules governing the small donations scheme itself. It exists solely for identification and referencing purposes, ensuring consistency whenever the Act is cited in other legislation, HMRC guidance, professional literature, or official documents across the United Kingdom.

Why does every United Kingdom Act of Parliament include a short title provision?

Every Act of Parliament includes a short title provision to establish the formal name by which the Act is known and cited. This allows for easy identification and consistent referencing across all legal, regulatory, and professional contexts. It is a standard parliamentary drafting convention and does not create any substantive legal obligations or rights.

Small Charitable Donations Act 2012 section 22

Short title

Section 22 provides the formal citation title of the Act.

The Act is formally known as the Small Charitable Donations Act 2012.
This short title is used whenever the Act is referred to in other legislation or official documents.
The short title allows for easy identification and referencing of the Act in practice.
This is a standard provision found at the end of every Act of Parliament.

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