Small Charitable Donations Act 2012

4 Connected 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).