Small Charitable Donations and Childcare Payments Act 2017 section 1

Meaning of "eligible charity"

Section 1 simplifies the rules for determining which charities are eligible to claim top-up payments under the Gift Aid Small Donations Scheme, by replacing the previous multi-condition eligibility test with a simpler exclusion-based approach.

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.