Small Charitable Donations Act 2012

6Charities running charitable activities in community buildingsU.K.

This section has no associated Explanatory Notes

(1)This section determines the specified amount for the purposes of section 1(4) for a charity that runs charitable activities in one or more community buildings in a tax year (see sections 7 and 8 for the meaning of certain terms used in this section).

(2)The specified amount for the charity for the tax year is an amount equal to—

(a)the sum of the amounts which, for each community building in which the charitable activities are run, is the community building amount, plus

(b)the remaining amount.

(3)The “community building amount”, in relation to a community building, means—

(a)the sum of the small donations that are made to the charity in the community building in the tax year by group members while it is running charitable activities in the building, or

(b)if less, [F1£8,000].

(4)The “remaining amount” means—

(a)the sum of the remaining donations made to the charity in the tax year, or

(b)if less, [F2£8,000].

(5)“Remaining donations”, in relation to a charity and a tax year, means the small donations made to the charity in the tax year other than any made to it in community buildings in the tax year by group members while it is running charitable activities in the buildings.

(6)“Group member”, in relation to a charitable activity run by a charity in a community building, means a member of the group of people with whom the charity is carrying out the activity.

(7)Section 9 modifies this section as it applies to a charity that is connected with another eligible charity.

Textual Amendments