Small Charitable Donations and Childcare Payments Act 2017 section 2

Meaning of "small donation"

Section 2 expands the definition of a "small donation" under the Small Charitable Donations Act 2012 to include contactless payments alongside cash, and clarifies the conditions that apply.

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.