Small Charitable Donations and Childcare Payments Act 2017 section 7

Commencement

Section 7 sets out when the various provisions of the Act come into force.

• The changes to the small charitable donations scheme (sections 1 to 4) take effect from the 2017-18 tax year onwards, subject to saving and transitional provisions in section 8.
• A tax year runs from 6 April to the following 5 April.
• The childcare payments provision (section 5) comes into force two months after the date the Act was passed.
• The remaining administrative provisions (sections 6 to 9, covering extent, commencement, savings, and short title) come into force on the day the Act was passed.