Small Charitable Donations and Childcare Payments Act 2017 section 8

Saving and transitional provision

Section 8 provides transitional rules to protect charities that merged before the 2017-18 tax year, ensuring they can still rely on the old merger provisions when applying the eligible charity test under the Small Charitable Donations scheme.

• Charities that merged before 6 April 2017 continue to benefit from the old merger rules in the Small Charitable Donations Act 2012, even though those rules were removed by the 2017 Act.
• This protection applies for the 2017-18 tax year and all subsequent tax years.
• Where the old merger rules are preserved, the revised definition of "eligible charity" introduced by the 2017 Act is disregarded, so the original definition continues to apply.
• The "time of the merger" takes its meaning from sections 12 or 13 of the Small Charitable Donations Act 2012, depending on whether the merger involved one or several predecessor charities.