Small charitable donations
2Meaning 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—
2Made in the United Kingdom
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,”.