Small Charitable Donations and Childcare Payments Act 2017

2 Meaning of “small donation”

(1) The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.

(2) In paragraph 1—

(a) in the heading after “cash” insert “or contactless”;

(b) in sub-paragraph (1) omit the words “in cash”;

(c) after that sub-paragraph insert—

“(1A) The gift must be made—

(a) in cash, or

(b) by a contactless payment.”;

(d) in sub-paragraph (3) after the definition of “cash” insert—

• ““contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;”.

(3) For paragraph 2 and the heading before it substitute—

“Made in the United Kingdom

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

(4) In paragraph 3(1) at the beginning insert “Where the gift is made in cash,”.