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Small Charitable Donations Act 2012

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  1. Introductory Text

  2. Top-up payments

    1. 1.Top-up payments in respect of small donations made to eligible charities

    2. 2.Meaning of “eligible charity”

    3. 3.Meaning of “small donation”

  3. Connected charities and community buildings

    1. 4.Connected charities

    2. 5.Meaning of “connected”

    3. 6.Charities running charitable activities in more than one community building

    4. 7.Meaning of “running charitable activities in a community building” etc

    5. 8.Meaning of “community building”

    6. 9.Connected charities and community buildings

    7. 9A.Election for section 9 not to apply

  4. Overpayments and administration

    1. 10.Overpayments

    2. 11.Management of top-up payments

  5. Miscellaneous

    1. 12.Charity mergers: new charity taking over activities of one charity

    2. 13.Charity mergers: new charity taking over activities of several charities

    3. 14.Power to alter specified amount etc

    4. 15.Top-up payments not taxable

  6. General

    1. 16.Northern Ireland

    2. 17.Regulations and orders

    3. 18.General interpretation

    4. 19.Financial provisions

    5. 20.Extent

    6. 21.Commencement and transitional provision

    7. 22.Short title

    1. Schedule

      Meaning of “small donation”: conditions

      1. Small cash or contactless payment

        1. 1.(1) The gift must be £30 or less ....

      2. Made in the United Kingdom

        1. 2.The gift must be made in the United Kingdom.

      3. Deposited in United Kingdom in a bank account

        1. 3.(1) Where the gift is made in cash, The cash...

      4. Not eligible for gift aid

        1. 4.(1) The gift must be one in relation to which...

      5. Not payment under payroll deduction scheme

        1. 5.The gift must not be a sum falling within section...

      6. Not deductible in calculating income

        1. 6.The gift must not be deductible in calculating the individual's...

      7. Not subject to condition as to repayment

        1. 7.The gift must not be subject to any condition as...

      8. Not conditional on acquisition of property by charity

        1. 8.(1) The gift must not be conditional on, associated with...

      9. No, or only negligible, benefits associated with gift

        1. 9.(1) There must be no benefits associated with the gift,...

      10. Interpretation

        1. 10.For the purposes of this Schedule whether a person is...

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