Small Charitable Donations Act 2012

21 Commencement and transitional provision

(1) This Act comes into force on 6 April 2013, subject to subsections (2) and (3).

(2) Any provision of this Act that confers a power to make regulations or an order comes into force, for the purposes of the use of the power, on the day on which this Act is passed.

(3) The following provisions of this Act come into force on that day—

(a) sections 16 to 20;

(b) this section;

(c) section 22.

(4) In section 2 the references to claims having been made, or penalties having been imposed, include claims made, or penalties imposed, before the date on which that section comes into force.

(5) In applying section 2 by virtue of subsection (4)—

(a) the reference in section 2(4)(b) to Schedule 24 to the Finance Act 2007 includes a reference to any enactment omitted by paragraph 29 of that Schedule;

(b) any reference in the definition of “gift aid exemption claim” in section 18(2) to a provision of the Income Tax Act 2007 or the Corporation Tax Act 2010 includes a reference to any corresponding earlier enactment rewritten in that provision.

(6) The Treasury may by order make other transitional provision in connection with the coming into force of any provision of this Act.