Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Small Charitable Donations Act 2012 section 9
Connected charities and community buildings
Section 9 deals with how the donations limit for top-up payments is determined when two or more connected charities are eligible for the Gift Aid Small Donations Scheme and at least one of them operates from a community building.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.