Small Charitable Donations Act 2012

1. Introduction

2. Summary and Background

3. Territorial Extent and Application

4. Commentary on Sections

   1. Section 1: Top-up payments in respect of small donations made to eligible charities

   2. Section 2: Meaning of “eligible charity”

   3. Section 3: Meaning of “small donation”

   4. Sections 4 to 9: General

   5. Section 4: Connected charities

   6. Section 5: Meaning of “connected”

   7. Section 6: Charities running charitable activities in community buildings

   8. Section 7: Meaning of “running charitable activities in a community building” etc

   9. Section 8: Meaning of “community building”

   10. Section 9: Connected charities and community buildings

   11. Section 10: Overpayments

   12. Section 11: Management of top-up payments

   13. Sections 12 and 13: General

   14. Section 12: Charity mergers: new charity taking over activities of one charity

   15. Section 13: Charity mergers: new charity taking over activities of several charities

   16. Section 14: Power to alter specified amount etc

   17. Section 15: Top-up payments not taxable

   18. Section 16: Northern Ireland

   19. Section 17: Regulations and orders

   20. Section 18: General interpretation

   21. Section 19: Financial provisions

   22. Section 20: Extent

   23. Section 21: Commencement and transitional provision

   24. Schedule – Meaning of “small donation”: conditions

5. Commencement Date

6. Hansard References