Connected charities and community buildings
4Connected charities
1
This section applies if two or more charities—
a
are connected with one another in a tax year, and
b
are eligible charities for the tax year.
2
Section 1 applies to each of the charities in relation to the tax year as if references to small donations made to a charity included small donations made to any of the charities.
3
The specified amount for the purposes of section 1(4) for each of the charities for the tax year is an amount equal to—
a
£5,000, divided by
b
the number of the charities which make a top-up claim in respect of small donations made in the tax year.
4
This section does not apply if any of the charities runs charitable activities in a community building in the tax year (as to which see section 9).