- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Statutory Instruments
Charities
Made
21st February 2019
Coming into force in accordance with article 1
The Treasury, in exercise of the power conferred by section 14(6) of the Small Charitable Donations Act 2012(1), make the following Order.
In accordance with section 17(2) of that Act, a draft of this instrument was laid before the House of Commons and approved by resolution of that House.
1. This Order may be cited as the Small Charitable Donations Act (Amendment) Order 2019 and comes into force on 6th April 2019 in relation to gifts made on or after that date.
2.—(1) The Schedule to the Small Charitable Donations Act 2012 (meaning of “small donation”: conditions)(2) is amended as follows.
(2) In paragraph 1 (small cash or contactless payment)—
(a)in sub-paragraph (1) for “£20” substitute “£30”, and
(b)in sub-paragraph (2) for “£20” substitute “£30”.
Craig Whittaker
Mike Freer
Two of the Lords Commissioners of Her Majesty’s Treasury
21st February 2019
(This note is not part of the Order)
This Order amends the Small Charitable Donations Act 2012 (c. 23) by increasing the small donation limit from £20 to £30 for gifts made on or after 6th April 2019.
A Tax Information and Impact Note covering this instrument was published on 30th October 2018 alongside the Budget and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.
Paragraph 1 of the Schedule was amended by Section 2(2) of the Small Charitable Donations and Childcare Payments Act 2017 (c. 1).
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys