What does section 9 of the Small Charitable Donations and Childcare Payments Act 2017 do?

Section 9 establishes the official short title of the legislation. It confirms that the Act is formally cited as the Small Charitable Donations and Childcare Payments Act 2017. This is a standard procedural provision found at the end of every Act of Parliament and has no substantive legal effect on rights or obligations.

Why does an Act of Parliament need a short title under United Kingdom law?

Every Act of Parliament is given a short title so it can be conveniently referenced without reciting its full long title. This allows HMRC guidance, professional literature, other legislation, and legal proceedings to refer to the Act concisely and consistently using its officially designated citation name.

Does section 9 create any rights or obligations for charities or childcare providers?

No. Section 9 is entirely procedural and has no substantive effect on the rights or obligations of charities, childcare providers, or any other parties. It simply confirms the formal citation name of the Act, covering both Gift Aid Small Donations Scheme changes and childcare payment provisions within the same legislation.

Small Charitable Donations and Childcare Payments Act 2017 section 9

Q: How is the Small Charitable Donations and Childcare Payments Act 2017 used in HMRC guidance?

When HMRC guidance or professional literature refers to amendments to the Gift Aid Small Donations Scheme or tax-free childcare arrangements made by this legislation, the short title established by section 9 is used. This ensures consistent and recognisable citation across all official documents and communications.

Short title

Section 9 provides the formal citation name by which this Act is to be known.

This section establishes the official short title of the legislation for citation purposes.
The Act is formally cited as the Small Charitable Donations and Childcare Payments Act 2017.
The short title is used whenever the Act needs to be referenced in other legislation, legal proceedings or official documents.
This is a standard provision found at the end of every Act of Parliament.

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.

Become a member